HB 3983 Oklahoma House · 2026 Regular Session

Cigarettes; cigarette excise taxes; stamps; effective date.

HB 3983 clarifies definitions related to Oklahoma's cigarette tax system, primarily updating terms in existing law (68 O.S. 2021) rather than changing tax rates. It defines key terms like "cigarette" (including tobacco substitutes), "wholesaler" (expanding to include direct purchasers from manufacturers), and "delivery sale" (covering online/phone orders for consumers). The bill directly affects cigarette manufacturers, distributors, retailers, and the Oklahoma Tax Commission by standardizing how transactions are classified for tax purposes. It does not alter tax amounts but ensures consistent application of existing excise tax rules to new sales methods like online orders.
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2026
Committee Review
Apr 2026
House Passage
Mar 2026
Senate Passage
Governor
Introduced Feb 2, 2026 Last action Apr 28, 2026
Maddy AI version diff · 3 comparisons

What changed between versions

Floor (House) Floor (Senate) · 3 edits
MINOR
The bill text was converted from the House version to the Senate floor version, primarily updating the header information to reflect the Senate's processing date and amending status. The substantive legal definitions and provisions within the bill text remain unchanged.
Scope change
None; the scope and applicability of the bill are identical in both versions.
TECHNICAL

Updated the document header to change the title from 'HOUSE OF REPRESENTATIVES' to 'SENATE FLOOR VERSION' and added the date 'April 23, 2026'.

Changed the bill status line from 'AS INTRODUCED' to 'AS AMENDED' to reflect the bill's progression through the legislative process.

Replaced the House-specific sponsor attribution line with the Senate-specific attribution line.

Floor votes · House Mar 25, 2026

How they voted

5141
Passed · 8 other
Total votes 100
Mar 25, 2026
D Democratic18
1 Yea 14 Nay 3
77% Nay
R Republican82
50 Yea 27 Nay 5
60% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
22
Key actions
5
Committee
4
Amendments
1
Apr 23, 2026
Upper · Passed
Reported Do Pass as amended Business and Insurance committee; CR filed
upper
Apr 8, 2026
Committee
Referred to Business and Insurance
upper
Mar 30, 2026
Introduced
First Reading
upper
Mar 30, 2026
Lower · Passed
Engrossed, signed, to Senate
lower
Mar 25, 2026
Committee
Referred for engrossment
lower
Mar 25, 2026
Lower · Passed
Third Reading, Measure passed: Ayes: 51 Nays: 40
lower
Mar 25, 2026
Lower · Passed
Amended
lower
Mar 4, 2026
Lower · Passed
CR; Do Pass, as amended, Appropriations and Budget Committee
lower
Feb 2, 2026
Introduced
First Reading
lower
2 primary · 0 co-sponsors

Sponsors