Oklahoma § 68-331 Sales by a wholesaler to a sub-jobber.

Oklahoma Statutes

§ 68-331 — Sales by a wholesaler to a sub-jobber.

Oklahoma § 68-331

Title 68Revenue And Taxation

This text of Oklahoma § 68-331 (Sales by a wholesaler to a sub-jobber.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-331 (2026).

Text

When a wholesaler sells cigarettes and/or tobacco products to a sub-jobber, the former shall use the basic cost of cigarettes and/or tobacco products (which is the factory list, less all discounts except customary discounts for cash, plus the full face value of any stamps which may be required by any cigarette tax act of this State now in effect or hereafter enacted) in making such sales. The sub- jobber, upon resale to a retailer, shall be subject to the provisions of Section 4 of this act.

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When a wholesaler sells cigarettes and/or tobacco products to a sub-jobber, the former shall use the basic cost of cigarettes and/or tobacco products (which is the factory list, less all discounts except customary discounts for cash, plus the full face value of any stamps which may be required by any cigarette tax act of this State now in effect or hereafter enacted) in making such sales. The sub- jobber, upon resale to a retailer, shall be subject to the provisions of Section 4 of this act.