Oklahoma 2024 Regular Session

Oklahoma House Bill HB4061 Compare Versions

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Version 2 (New)

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3		-	HB4061 HFLR Page 1
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29		-	HOUSE OF REPRESENTATIVES - FLOOR VERSION
30		-
31	28		STATE OF OKLAHOMA
32	29
33	30		2nd Session of the 59th Legislature (2024)
34	31
35	32		COMMITTEE SUBSTITUTE
36	33		FOR
37		-	HOUSE BILL NO. 4061 By: Wallace of the House
38		-
39		-	and
40		-
41		-	Paxton of the Senate
	34	+	HOUSE BILL NO. 4061 By: Wallace
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46	39
47	40		COMMITTEE SUBSTITUTE
48	41
49	42		An Act relating to heated tobacco products; ame nding
50	43		68 O.S. 2021, Section s 301, 401, and 402-3, which
51	44		relate to taxes on cigarettes and tobacco products;
52	45		modifying and clarifying definitions; excluding
53	46		heated tobacco products from certain definitions;
54	47		providing definition for heated tobacco products;
55	48		clarifying taxability of product s; establishing levy;
56	49		and providing an effective date.
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61	54		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
62	55		SECTION 1. AMENDATORY 68 O.S. 2021, Section 301, is
63	56		amended to read as follows:
64	57		Section 301. For purposes of Section 301 et seq. of this title:
65	58		1. The term "cigarette" is defined to mean and include all
66	59		rolled tobacco or any substitute therefor for smoking, wrapped in
67	60		paper or any substitute therefor and weighing not to exceed three
	61	+	(3) pounds per thousand cigaret tes. The term shall not include a
	62	+	heated tobacco product as defined in Section 401 of this title ;
	63	+	2. The term "person" is defined to mean and include any
	64	+	individual, company, partnership, joint venture, joint agreement,
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69		-	HB4061 HFLR Page 2
70		-	BOLD FACE denotes Committee Amendments. 1
	66	+	Req. No. 10398 Page 2 1
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95		-	(3) pounds per thousand cigaret tes. The term shall not include a
96		-	heated tobacco product as defined in Section 401 of this title ;
97		-	2. The term "person" is defined to mean and include any
98		-	individual, company, partnershi p, joint venture, joint agreement,
99	91		association (mutual or otherwise), limited liability company,
100	92		corporation, estate, trust, business trust receiver, or trustee
101	93		appointed by any state or federal court, or otherwise, syndicate, or
102	94		any political subdivision of the state or combination acting as a
103	95		unit, in the plural or singul ar number;
104	96		3. The term "wholesaler", "distributor" and/or "jobber" is
105	97		defined to mean and include a person, firm or corporation organized
106	98		and existing, or doing business, primarily to sell cigarettes to,
107	99		and render service to re tailers in the territory such person, firm
108	100		or corporation chooses to serve , and that:
109	101		a. purchases cigarettes directly from the manufacturer ,
110	102		b. at least seventy-five percent (75%) of whose gross
111	103		sales are made at wholesale ,
112	104		c. handles goods in wholesale q uantities and sells
113	105		through salespersons, advertising and/or sales
114	106		promotion devices,
115	107		d. carries at all times at its principal place of
116	108		business a representative st ock of cigarettes for
117	109		sale, and
	110	+	e. comes into the possession of cigarettes for the
	111	+	purpose of selling them to retailers or to persons
	112	+	outside or within the state who might resell or r etail
	113	+	such cigarettes to consumers.
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119		-	HB4061 HFLR Page 3
120		-	BOLD FACE denotes Committee Amendments. 1
	115	+	Req. No. 10398 Page 3 1
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145		-	e. comes into the possession of cigarettes for the
146		-	purpose of selling them to retailers or to persons
147		-	outside or within the state who might resell or r etail
148		-	such cigarettes to consumers.
149	140		In addition to the foregoing, and irrespective of the percentage
150	141		or type of sales, the term "wholesaler", "distributor" and/or
151	142		"jobber" shall also include a ll purchasers of cigarettes making
152	143		purchases directly from the m anufacturer for distribution at
153	144		wholesale or retail sale and this shall not affect the requirements
154	145		relating to retail licenses ;
155	146		4. The term "retailer" is defined to be:
156	147		a. a person who comes into the possession of cigarettes
157	148		for the purpose of selling, o r who sells them at
158	149		retail, or
159	150		b. a person, not coming within the classification of
160	151		wholesaler, distributor and/or jobber as herein
161	152		defined, having possession of mor e than one thousand
162	153		cigarettes;
163	154		5. The term "consumer" is defined to be a person who recei ves
164	155		or who in any way comes into possession of cigarettes for the
165	156		purpose of consuming them, giving them away, or disposing of them in
166	157		a way other than by sale, bart er or exchange;
167	158		6. The term "Tax Commission" is defined to mean the Oklahoma
168	159		Tax Commission;
	160	+	7. The term "sale" and/or "sales" is hereby defined to be and
	161	+	declared to include sales, barters, exchanges and every other
	162	+	manner, method and form of transferri ng the ownership of persona l
	163	+	property from one person to another, and is also declared to b e the
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170		-	HB4061 HFLR Page 4
171		-	BOLD FACE denotes Committee Amendments. 1
	165	+	Req. No. 10398 Page 4 1
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196		-	7. The term "sale" and/or "sales" is hereby defined to be and
197		-	declared to include sales, barters, exchanges and every o ther
198		-	manner, method and form of transferri ng the ownership of persona l
199		-	property from one person to another, and is also declared to b e the
200	190		use or consumption in this state in the first instance of cigarettes
201	191		received from without the state or of any other cigarettes upon
202	192		which the tax has not been paid. The term "first sale" shall mean
203	193		and include the first sale or distribution of ciga rettes in
204	194		intrastate commerce or the first use or consumption of cigarettes
205	195		within this state;
206	196		8. The term "stamp" as herein used shall mean the stamp or
207	197		stamps by use of which:
208	198		a. the tax levied pursuant to the provisions of Section
209	199		301 et seq. of this t itle is paid,
210	200		b. the tax levied pursuant to the provisions of Section
211	201		349 of this title is paid , or
212	202		c. the payment in lieu of taxes authorized pursuant to a
213	203		compact entered into by the State of Oklahoma and a
214	204		federally recognized Indian tribe or nation pur suant
215	205		to the provisions of subsection C of Section 346 of
216	206		this title is paid;
217	207		9. The term "drop shipment" shall mean and include any delivery
218	208		of cigarettes received by any person within this state when payment
	209	+	for such cigarettes is made to the shipper or seller by or through a
	210	+	person other than the consignee ;
	211	+	10. The term "distributing agent" shall mean and include every
	212	+	person in this state who acts as an agent of any person outside the
	213	+	state by receiving cigarettes in interstate commerce and storing
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220		-	HB4061 HFLR Page 5
221		-	BOLD FACE denotes Committee Amendments. 1
	215	+	Req. No. 10398 Page 5 1
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246		-	for such cigarettes is made to the shipper or seller by or through a
247		-	person other than the consignee ;
248		-	10. The term "distributing agent" shall mean and include every
249		-	person in this state who acts as an agent of any person outside the
250		-	state by receiving cigarettes in interstate commerce and storing
251	240		such cigarettes subject to distribution or delivery upon order from
252	241		the person outside the state to distributors, wholesale dealers and
253	242		retail dealers, or to consumers . The term "distributing agent"
254	243		shall also mean and include any person who solicits or tak es orders
255	244		for cigarettes to be shipped in interstate commerce to a person in
256	245		this state by a person residing outside of Oklahoma, the tax not
257	246		having been paid on such cigarettes;
258	247		11. The term "vending machine" shall mean and include any coin
259	248		operating machine, contrivance, or device, by means of which
260	249		cigarettes are sold or dispensed in their original container ;
261	250		12. The term "use" means and includes the exercise of any right
262	251		or power over cigarettes incident to the ownership or possession
263	252		thereof, except that it shall not include the sale of cigarettes in
264	253		the regular course of business ;
265	254		13. a. The term "delivery sale" means any sale of cigarettes
266	255		to a consumer in Oklahoma where either:
267	256		(1) the purchaser submits the order for such sale by
268	257		means of a telephonic or other method of voice
269	258		transmission, the mails or any other delivery
	259	+	service, or the Internet or other online service,
	260	+	or
	261	+	(2) the cigarettes are delivered by use of the mails
	262	+	or other delivery service.
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271		-	HB4061 HFLR Page 6
272		-	BOLD FACE denotes Committee Amendments. 1
	264	+	Req. No. 10398 Page 6 1
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297		-	service, or the Internet or other online servic e,
298		-	or
299		-	(2) the cigarettes are delivered by use of the mails
300		-	or other delivery service.
301	289		b. A sale of cigarettes which satisfies the cri teria in
302	290		subparagraph a of this paragraph shall be a delivery
303	291		sale regardless of whether the seller is located
304	292		within or outside of Oklahoma.
305	293		c. A sale of cigarettes not for personal consumpti on to a
306	294		person who is a wholesale dealer or a retail dealer
307	295		shall not be a delivery sale.
308	296		d. For purposes of this paragraph, any sale of cigarettes
309	297		to an individual in Oklahoma shall be treated as a
310	298		sale to a consumer unless such individual is licensed
311	299		as a distributor or retailer of cigarettes by the Tax
312	300		Commission;
313	301		14. The term "delivery service" means any person, including but
314	302		not limited to the United States Postal Service, that is engaged in
315	303		the commercial delivery of letter s, packages, or other conta iners;
316	304		15. The term "manufacturer" means any person who manufac tures,
317	305		fabricates, assembles, processes, or labels a finished cigarette; or
318	306		imports, either directly or indirectly, a finished cigarette for
319	307		sale or distribution in this state;
	308	+	16. The term "mails" or "mailing" means the shipment of
	309	+	cigarettes through the United States Postal Service;
	310	+	17. The term "shipping container" means a container in which
	311	+	cigarettes are shipped in connection with a delivery sale; and
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321		-	HB4061 HFLR Page 7
322		-	BOLD FACE denotes Committee Amendments. 1
	313	+	Req. No. 10398 Page 7 1
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347		-	16. The term "mails" or "mailing" means the shipment of
348		-	cigarettes through the United States Postal Service;
349		-	17. The term "shipping container" means a container in which
350		-	cigarettes are shipped in conn ection with a delivery sale; and
351	338		18. The term "shipping documents" means bills of lading,
352	339		airbills, or any other documents used to e vidence the undertaking by
353	340		a delivery service to deliver letters, packages, or other
354	341		containers.
355	342		SECTION 2. AMENDATORY 68 O.S. 2021, Sectio n 401, is
356	343		amended to read as follows:
357	344		Section 401. For the purpose of this article:
358	345		1. The word "person" shall mean any individual, company,
359	346		limited liability compan y, corporation, partnership, association,
360	347		joint adventure, estate, tr ust or any other group, or combination
361	348		acting as a unit, and the plural as well as the singular, unless the
362	349		intention to give a more l imited meaning is disclosed by the
363	350		context;
364	351		2. The term "Tax Commission" shall mean the Oklahoma Tax
365	352		Commission;
366	353		3. The word "wholesaler" shall include dealers whose principal
367	354		business is that of a wholesale dealer, and who is known t o the
368	355		trade as such, who shall sell any tobacco products to licensed
369	356		retail dealers only for the purpose of resale ;
	357	+	4. The word "retailer" shall include every dealer, other than a
	358	+	wholesaler as defined above, whose principal business is that of
	359	+	selling merchandise at retail, who shall sell, or offer for sale,
	360	+	tobacco products;
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371		-	HB4061 HFLR Page 8
372		-	BOLD FACE denotes Committee Amendments. 1
	362	+	Req. No. 10398 Page 8 1
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397		-	4. The word "retailer" shall include every dealer, other than a
398		-	wholesaler as defined above, whose principal business is that of
399		-	selling merchandise at retail, who shall sell, or offer for sale,
400		-	tobacco products;
401	387		5. The word "consumer" shall mean a person who comes into
402	388		possession of tobacco for the purpose of consuming it;
403	389		6. The words "first sale" shall mean and include the first
404	390		sale, or distribution, of tobacco products in intrastate commerce,
405	391		or the first use or consumption of tobacco products within this
406	392		state;
407	393		7. The words "tobacco products" shall mean any cigars, smoking
408	394		tobacco and, smokeless tobacco, and heated tobacco products ;
409	395		8. The term "cigars" shall include any roll of tobacco for
410	396		smoking, irrespective o f size or shape and irrespective of the
411	397		tobacco being flavor ed, adulterated or m ixed with any other
412	398		ingredients, where such roll has a wrapper made chiefly of tobacco.
413	399		The term shall not include any roll of tobacco which is a ciga rette
414	400		as defined in Section 301 of this title or a heated tobacco product
415	401		as defined in this section;
416	402		9. The term "smokeless tobacco" shall mean all smokeless
417	403		tobacco including snuff and chewing tobacco . The term shall not
418	404		include any roll of tobacco which is a ciga rette as defined in
419	405		Section 301 of this title or a heated tobacco product as defined in
420	406		this section;
	407	+	10. The term "snuff" shall mean any finely cut, ground or
	408	+	powdered tobacco that is not intended to be smoked . The term shall
	409	+	not include any roll of tobacco which is a ciga rette as defined in
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422		-	HB4061 HFLR Page 9
423		-	BOLD FACE denotes Committee Amendments. 1
	411	+	Req. No. 10398 Page 9 1
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448		-	10. The term "snuff" shall mean any finely cut, ground or
449		-	powdered tobacco that is not intended to be smoked . The term shall
450		-	not include any roll of tobacco which is a ciga rette as defined in
451	436		Section 301 of this title or a he ated tobacco product as defined in
452	437		this section;
453	438		11. The term "chewing tobacco" means any leaf tobacco that is
454	439		not intended to be smoked. The term shall not include any roll of
455	440		tobacco which is a ciga rette as defined in Section 301 of this title
456	441		or a heated tobacco product as defined in this sect ion;
457	442		12. The term "smoking tobacco" shall mean any pipe tobacco or
458	443		roll-your-own tobacco;
459	444		13. The term "pipe tobacco" means any tobacco which, because of
460	445		its appearance, type, packaging or labeling, is suitable for use and
461	446		likely to be offered to, or purchased by, consumers as tobacco to be
462	447		smoked in a pipe;
463	448		14. The term "roll-your-own tobacco" means any tobacco which ,
464	449		because of its appearance, type, packaging or lab eling, is suitable
465	450		for use and likely to be o ffered to, or purchased by, consumers as
466	451		tobacco for making cigarettes or cigars, or for use as wrappers
467	452		therof thereof; and
468	453		15. The term "untaxed" means that the full amo unt of tax has
469	454		not been paid as required by Section 400 et seq . of this title; and
470	455		16. The term "heated tobacco product" means a single use
471	456		consumable unit containing tobacco that produces an inhalable
	457	+	aerosol: (i) by heating the tobacco by means of a devi ce without
	458	+	combustion of the tobacco, or (ii) by heat generated from a
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473		-	HB4061 HFLR Page 10
474		-	BOLD FACE denotes Committee Amendments. 1
	460	+	Req. No. 10398 Page 10 1
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499		-	aerosol: (i) by heating the tobacco by means of a devi ce without
500		-	combustion of the tobacco, or (ii) by heat generated from a
501	485		combustion source that only or primarily heats rather than burns th e
502	486		tobacco.
503	487		SECTION 3. AMENDATORY 68 O.S. 2021, Section 402 -3, is
504	488		amended to read as follows:
505	489		Section 402-3. A. In addition to the tax levied in Sections
506	490		402 and 402-1 of this title, effective January 1, 2005, there shall
507	491		be levied, assessed, collected, and paid in respect to the articles
508	492		containing tobacco enumerated in Sect ion 401 et seq. of this title,
509	493		a tax in the following amounts:
510	494		1. Cigars. Upon all cigars o f all descriptions made of
511	495		tobacco, or any substitute therefor, a nd weighing more than three
512	496		(3) pounds per thousand, Ninety D ollars ($90.00) per thousand. For
513	497		the purpose of computing the tax, cheroots, sto gies, etc., are
514	498		hereby classed as cigars;
515	499		2. Smoking Tobacco. Upon all smoking tobacco, the tax shall be
516	500		forty percent (40%) of the factory list price exclusive of any trade
517	501		discount, special discount or deals; and
518	502		3. Smokeless Tobacco. Upon smokeless tobacco, the tax shall be
519	503		thirty percent (30%) of the factory list price exclusive of any
520	504		trade discount, special discount or deals; and
521	505		4. Heated Tobacco Products. Upon all heated tobacco products,
522	506		the tax shall be fifty (50) mills per single use consumable unit,
	507	+	equating to One Dollar ( $1.00) per package of twenty units or
	508	+	equivalent.
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524		-	HB4061 HFLR Page 11
525		-	BOLD FACE denotes Committee Amendments. 1
	510	+	Req. No. 10398 Page 11 1
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550		-	equating to One Dollar ( $1.00) per package of twenty units or
551		-	equivalent.
552	535		B. Except as provided in s ubsection C of this section, the
553	536		revenue resulting from the addi tional tax levied in subsection A of
554	537		this section shall be app ortioned by the Oklahoma Tax Commission and
555	538		transmitted to the State Treasurer as follows:
556	539		1. Twenty-two and six-hundredths percent (22.06%) shall be
557	540		placed to the credit of the Health Employee and Economy Improvement
558	541		Act Revolving Fund created in Section 1010.1 of Title 56 of the
559	542		Oklahoma Statutes;
560	543		2. Three and nine-hundredths percent (3.09%) shall be placed to
561	544		the credit of the Comprehensive Cancer Center Debt Service Revolving
562	545		Fund created in Section 160.1 of Title 62 of the Oklahoma Statutes;
563	546		3. Before July 1, 2008, seven and fifty-hundredths percent
564	547		(7.50%) shall be placed to the credit of the Trauma Care Assistance
565	548		Revolving Fund created in Section 1-2530.9 of Title 63 of the
566	549		Oklahoma Statutes. On and after July 1, 2008, seven and fifty -
567	550		hundredths percent (7.50%) shall be allocated as follows:
568	551		a. every month, an amount equal to the actual amount
569	552		placed to the credit of the Tr auma Care Assistance
570	553		Revolving Fund pursuant to this paragraph f or the same
571	554		month of the 2008 fiscal year shall be credited to the
572	555		Trauma Care Assistance Revolving Fund,
	556	+	b. every month, any amount over and above the amount
	557	+	placed to the credit of the Traum a Care Assistance
	558	+	Revolving Fund pursuant to subparagraph a of t his
573	559
574		-	HB4061 HFLR Page 12
575		-	BOLD FACE denotes Committee Amendments. 1
	560	+	Req. No. 10398 Page 12 1
576	561		2
577	562		3
578	563		4
579	564		5
580	565		6
581	566		7
582	567		8
583	568		9
584	569		10
585	570		11
586	571		12
587	572		13
588	573		14
589	574		15
590	575		16
591	576		17
592	577		18
593	578		19
594	579		20
595	580		21
596	581		22
597	582		23
598	583		24
599	584
600		-	b. every month, any amount over and above the amount
601		-	placed to the credit of the Traum a Care Assistance
602		-	Revolving Fund pursuant to subparagraph a of t his
603	585		paragraph shall be credited to the Oklahoma Emergency
604	586		Response Systems Stabilization and Improvement
605	587		Revolving Fund as created in Section 1-2512.1 of Title
606	588		63 of the Oklahoma Statutes unti l the combined amount
607	589		credited to the Oklahoma Emergency Respons e Systems
608	590		Stabilization and Improvement Revolving Fund pursuan t
609	591		to this section and Section 302-5 of this title is
610	592		equal to Two Million Five Hundred Thousand Dollars
611	593		($2,500,000.00) each year, and
612	594		c. any additional revenue allocated pursuant to this
613	595		paragraph shall be placed to the credit of the Trauma
614	596		Care Assistance Revolving Fund;
615	597		4. Three and nine-hundredths percent (3.09%) shall be placed to
616	598		the credit of the Oklahoma State University Col lege of Osteopathic
617	599		Medicine Revolving Fund created in Section 1 60.2 of Title 62 of the
618	600		Oklahoma Statutes;
619	601		5. Twenty-six and thirty-eight-hundredths percent (26.38%)
620	602		shall be placed to the credit of the O klahoma Health Care Authority
621	603		Medicaid Program Fund created in Section 5020 of Title 63 of the
622	604		Oklahoma Statutes fo r the purposes of maintaining programs and
623	605		services funded under the federal "Jobs and Growth Tax Relief
	606	+	Reconciliation Act of 2003 ", reimbursing city/county-owned
	607	+	hospitals, increasing emerge ncy room physician rates, and providing
	608	+	TEFRA 134, also known as "Katie Beckett" services;
624	609
625		-	HB4061 HFLR Page 13
626		-	BOLD FACE denotes Committee Amendments. 1
	610	+	Req. No. 10398 Page 13 1
627	611		2
628	612		3
629	613		4
630	614		5
631	615		6
632	616		7
633	617		8
634	618		9
635	619		10
636	620		11
637	621		12
638	622		13
639	623		14
640	624		15
641	625		16
642	626		17
643	627		18
644	628		19
645	629		20
646	630		21
647	631		22
648	632		23
649	633		24
650	634
651		-	Reconciliation Act of 2003", reimbursing city/county-owned
652		-	hospitals, increasing emerge ncy room physician rates, and providing
653		-	TEFRA 134, also known as "Katie Beckett" services;
654	635		6. Two and sixty-five-hundredths percent (2.65%) shall be
655	636		placed to the credit of the Department of Mental Health and
656	637		Substance Abuse Services Revolving Fund create d in Section 2-303 of
657	638		Title 43A of the Oklahoma Statutes;
658	639		7. Forty-four-hundredths of one percent (0.44%) shall be placed
659	640		to the credit of the Belle Maxine Hilliard Breast and Cervical
660	641		Cancer Treatment Revolving Fund created in Section 1-559 of Title 63
661	642		of the Oklahoma Statutes;
662	643		8. One percent (1%) shall be placed to the credit of the
663	644		Teachers' Retirement System Revolving Fund created in Section 158 of
664	645		Title 62 of the Oklahoma Statutes;
665	646		9. Two and seven-hundredths percent (2.07%) shall be placed to
666	647		the credit of the Education Reform Revolving Fund created in Section
667	648		34.89 of Title 62 of the Oklahoma Statutes;
668	649		10. Sixty-six-hundredths percent (0.66%) shall be placed to the
669	650		credit of the Tobacco Prevention and Cessation Revolving Fund
670	651		created in Section 1 -105d of Title 63 of the Oklahoma Statutes;
671	652		11. Sixteen and eigh ty-three-hundredths percent (16.83%) shall
672	653		be placed to the credit of the General Revenue Fund; and
673	654		12. For fiscal years beginning July 1, 2 004, and ending June
674	655		30, 2006, fourteen and twenty -three-hundredths percent (14.23%)
	656	+	shall be apportioned to munici palities and counties that levy a
	657	+	sales tax, in the proportion s which total munici pal and county sales
675	658
676		-	HB4061 HFLR Page 14
677		-	BOLD FACE denotes Committee Amendments. 1
	659	+	Req. No. 10398 Page 14 1
678	660		2
679	661		3
680	662		4
681	663		5
682	664		6
683	665		7
684	666		8
685	667		9
686	668		10
687	669		11
688	670		12
689	671		13
690	672		14
691	673		15
692	674		16
693	675		17
694	676		18
695	677		19
696	678		20
697	679		21
698	680		22
699	681		23
700	682		24
701	683
702		-	shall be apportioned to munici palities and counties that levy a
703		-	sales tax, in the proportion s which total munici pal and county sales
704	684		tax revenue was apportioned by the Tax Commission in the preceding
705	685		month.
706	686		For fiscal years beginning July 1, 2006, and thereafter, the
707	687		apportionment percentage specified in paragraph 12 of this
708	688		subsection will be a djusted by dividing t he total municipal and
709	689		county sales tax revenue collected i n the calendar year immediately
710	690		preceding the commencement of the fiscal year by the sum of the
711	691		state sales tax revenue and total municipal and county sales tax
712	692		revenue collected in the same year. This ratio shall be divided by
713	693		the ratio of the total muni cipal and county sales tax revenue
714	694		collected in the calendar year beginning January 1, 2004, and ending
715	695		December 31, 2004, divided by the sum of the state sales tax revenue
716	696		and total municipal and county sales tax revenue collected in the
717	697		same year. The resulting quotient shall be multiplied by fourteen
718	698		and twenty-three-hundredths percent (14.23%) to determine the
719	699		apportionment percentage for the fiscal year.
720	700		For fiscal years beginning July 1, 2006 , and thereafter, any
721	701		adjustment to the percentage of reven ues apportioned to
722	702		municipalities and counties shal l be reflected in the percent of
723	703		revenues apportioned to the Gen eral Revenue Fund.
724	704		C. The net amount of any revenue result ing from a payment in
725	705		lieu of excise taxes on little cigars, cigars, smoking tobac co and,
	706	+	smokeless tobacco, and heated tobacco produ cts levied by this
	707	+	section, pursuant to a compact with a federally recognized Indian
726	708
727		-	HB4061 HFLR Page 15
728		-	BOLD FACE denotes Committee Amendments. 1
	709	+	Req. No. 10398 Page 15 1
729	710		2
730	711		3
731	712		4
732	713		5
733	714		6
734	715		7
735	716		8
736	717		9
737	718		10
738	719		11
739	720		12
740	721		13
741	722		14
742	723		15
743	724		16
744	725		17
745	726		18
746	727		19
747	728		20
748	729		21
749	730		22
750	731		23
751	732		24
752	733
753		-	smokeless tobacco, and heated tobacco produ cts levied by this
754		-	section, pursuant to a compact with a federally recognized Indian
755	734		tribe or nation after deductions for depo sits into trust accounts
756	735		pursuant to such compacts, shall be apportioned by the Tax
757	736		Commission and transmitted to the Sta te Treasurer as follows:
758	737		1. Thirty-three and forty-nine-hundredths percent (33.49%)
759	738		shall be placed to the credit of the Health Employ ee and Economy
760	739		Improvement Act Revolving Fund created in Section 1010.1 of Title 56
761	740		of the Oklahoma Statutes;
762	741		2. Four and sixty-nine-hundredths percent (4.69%) shall be
763	742		placed to the credit of the Comprehensive Canc er Center Debt Service
764	743		Revolving Fund created in Section 160.1 of Title 62 of the Oklahoma
765	744		Statutes;
766	745		3. Before July 1, 2008, eleven and thirty-nine-hundredths
767	746		percent (11.39%) shall be placed to the credit of the Trauma Care
768	747		Assistance Revolving Fund crea ted in Section 1-2530.9 of Title 63 of
769	748		the Oklahoma Statutes. O n and after July 1, 2008, eleven and
770	749		thirty-nine-hundredths percent (11. 39%) shall be allocated a s
771	750		follows:
772	751		a. every month, an amount equal to the actual amount
773	752		placed to the credit of the Tra uma Care Assistance
774	753		Revolving Fund pursu ant to this paragraph f or the same
775	754		month of the 2008 fiscal year shall be credited to the
776	755		Trauma Care Assistance Revolving Fund,
	756	+	b. every month, any amount over and above the amount
	757	+	placed to the credit of the Trauma Care Assistance
777	758
778		-	HB4061 HFLR Page 16
779		-	BOLD FACE denotes Committee Amendments. 1
	759	+	Req. No. 10398 Page 16 1
780	760		2
781	761		3
782	762		4
783	763		5
784	764		6
785	765		7
786	766		8
787	767		9
788	768		10
789	769		11
790	770		12
791	771		13
792	772		14
793	773		15
794	774		16
795	775		17
796	776		18
797	777		19
798	778		20
799	779		21
800	780		22
801	781		23
802	782		24
803	783
804		-	b. every month, any amount over and above the amount
805		-	placed to the credit of the Trauma Care Assistance
806	784		Revolving Fund pursuant to subparagraph a of this
807	785		paragraph shall be credited to the Oklahoma Emergency
808	786		Response Systems Stabilization and Impro vement
809	787		Revolving Fund as created in Section 1-2512.1 of Title
810	788		63 of the Oklahoma Statutes until the combined amount
811	789		credited to the Oklahoma Emergency Respon se Systems
812	790		Stabilization and Improvement Revolving Fund pursuant
813	791		to this section and Section 302-5 of this title is
814	792		equal to Two Million Five Hundred Thousand Dollars
815	793		($2,500,000.00) each year, and
816	794		c. any additional revenue allocated pursuant to this
817	795		paragraph shall be placed to the credit of the Trauma
818	796		Care Assistance Revolving Fund;
819	797		4. Four and sixty-nine-hundredths percent (4.69%) shall be
820	798		placed to the credit of the Oklahoma State University College of
821	799		Osteopathic Medicine Revolvi ng Fund created in S ection 160.2 of
822	800		Title 62 of the Oklahoma Statutes;
823	801		5. Forty and six-hundredths percent (40.06%) shal l be placed to
824	802		the credit of the Oklahoma Health Care Authority Medicaid Program
825	803		Fund created in Section 5020 of Title 63 of the Oklaho ma Statutes
826	804		for the purposes of maintainin g programs and services funded under
827	805		the federal "Jobs and Growth Tax Relief Re conciliation Act of 2003",
	806	+	reimbursing city/county-owned hospitals, increasing emergency room
828	807
829		-	HB4061 HFLR Page 17
830		-	BOLD FACE denotes Committee Amendments. 1
	808	+	Req. No. 10398 Page 17 1
831	809		2
832	810		3
833	811		4
834	812		5
835	813		6
836	814		7
837	815		8
838	816		9
839	817		10
840	818		11
841	819		12
842	820		13
843	821		14
844	822		15
845	823		16
846	824		17
847	825		18
848	826		19
849	827		20
850	828		21
851	829		22
852	830		23
853	831		24
854	832
855		-	reimbursing city/county-owned hospitals, increasing emergency room
856	833		physician rates, and providing TEFRA 134, also known as "Katie
857	834		Beckett" services;
858	835		6. Four and one-hundredths percent (4.01%) shall be pl aced to
859	836		the credit of the Department of Mental Health and Substance Abuse
860	837		Services Revolving Fund created in Section 2 -303 of Title 43A of the
861	838		Oklahoma Statutes;
862	839		7. Sixty-seven-hundredths percent (0.67 %) shall be placed to
863	840		the credit of the Belle Maxine Hilliard Breast and Cervic al Cancer
864	841		Treatment Revolving Fund created in Section 1-559 of Title 63 of the
865	842		Oklahoma Statutes; and
866	843		8. One percent (1%) shall be pla ced to the credit of the
867	844		Tobacco Prevention and Cessation Revolving Fund created in Section
868	845		1-105d of Title 63 of the Oklahoma Statutes.
869	846		D. It shall not be permissible for a retailer to advertise that
870	847		the retailer will absorb the tax due on the taxable me rchandise
871	848		described herein. Such tax shal l be paid by the consumer.
872	849		SECTION 4. This act shall become effective November 1, 2024.
873	850
874		-	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
875		-	02/26/2024 - DO PASS, As Amended and Coauthored.
	851	+	59-2-10398 JM 02/22/24
	852	+
	853	+