Okla. Admin. Code § 710:70-2-50.1
The following words and terms, when used in Part 3 of this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Cigarette" means:
(A) Any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(i) any roll of tobacco wrapped in paper or in any substance not containing tobacco,
(ii) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette, or
(iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (i) of this subparagraph.
(B) And includes "roll-your-own" (i.e., any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this definition of "cigarette", nine one-hundredths (0.09) of an ounce of "roll-your-own" tobacco shall constitute one individual"cigarette". [37 O.S. § 600.22(4) ]
"Distributor"or "Wholesaler" means and includes a person, firm or corporation organized and existing, or doing business, primarily to sell cigarettes to, and render service to retailers in the territory such person, firm or corporation chooses to serve, and that:
(A) purchases cigarettes directly from the manufacturer;
(B) at least seventy-five percent (75%) of whose gross sales are made at wholesale;
(C) handles goods in wholesale quantities and sells through salespersons, advertising and/or sales promotion devices;
(D) carries at all times at its principal place of business a representative stock of cigarettes for sale, and
(E) comes into the possession of cigarettes for the purpose of selling them to retailers or to persons outside or within the state who might resell or retail such cigarettes to consumers.
(F)In addition to the foregoing, and irrespective of the percentage or type of sales, the term "wholesaler" or "distributor" shall also include all purchasers of cigarettes making purchases directly from the manufacturer for distribution at wholesale or retail sale and this shall not affect the requirements relating to retail licenses. [68 O.S. § 301(3) ]
"Retailer" means:
(A) A person who comes into the possession of cigarettes for the purpose of selling, or who sells them at retail, or
(B) A person, not coming within the classification of wholesaler, distributor and/or jobber as herein defined, having possession of more than one thousand cigarettes. [68 O.S. § 301(4) ]
Okla. Admin. Code § 710:70-2-50.1