Tobacco products; modifying definition; providing exemption. Effective date.

The document structure was updated to include House-specific headers, page numbers, and markers indicating committee amendments, while the actual legal text of the definitions and tax provisions remained identical.

The document header was updated from 'ENGROSSED SENATE' to 'ENROLLED SENATE' to reflect the final version ready for signing.

A redundant word ('wholesaler') was removed from the definition of 'wholesaler' to correct a drafting error present in the previous version.

Minor spacing and line break adjustments were made throughout the text to standardize the formatting of the final enrolled bill.

The definition of 'distributing agent' was expanded to include anyone who solicits orders for cigarettes to be shipped into Oklahoma from outside the state, broadening the reach of state tax regulations.

The definition of 'retailer' was refined to explicitly exclude wholesalers, distributors, and jobbers, ensuring that only true retail sellers fall under that specific tax classification.

A new definition for 'delivery sale' was added to cover sales made via telephone, mail, or the internet, bringing online tobacco commerce under regulatory oversight.

The definition of 'cigarette' was updated to explicitly include products intended to be heated, ensuring heated tobacco products are subject to the same tax laws as traditional cigarettes.

The bill text was updated from 'Introduced' to 'Engrossed' status, reflecting final amendments and corrections made during the legislative process.