Revenue and taxation; sales tax; excise tax; electronic cigarette and vapor products; effective date.

HB 3065 creates a new excise tax on electronic cigarettes and vapor products sold in Oklahoma. It imposes a 15-cent tax per milliliter of e-liquid plus $1.00 per cartridge for closed-system products, with similar rates for open-system products. The tax applies to retailers selling these items, requiring them to collect and remit the tax to the Oklahoma Tax Commission. Revenue from this tax will be deposited into the state's General Revenue Fund.