Or. Rev. Stat. § 323.005
Short title
ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act.
Oregon Revised Statutes Chapter 323 — Cigarettes and Tobacco Products
Oregon · statute · Or. Rev. Stat. ch. 323 · 137 active provisions
Or. Rev. Stat. § 323.010
Definitions for ORS 323.005 to 323.482
As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains: (a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; (b) To…
Or. Rev. Stat. § 323.015
“Distribution,” “distributor” and “distributor engaged in business in this state” defined
As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) “Distribution” includes: (a) The sale in this state of untaxed cigarettes. (b) The use or consumption in this state of untaxed cigarettes. (c) The receipt or retention in this state of untaxed cigarettes at a place of business where cigarette…
Or. Rev. Stat. § 323.030
Tax imposed; rate; exclusiveness; only one distribution taxed
(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state. (2) The taxes imposed by ORS 323.005 to 323.482 are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes. (3) Any cigarette with respect…
Or. Rev. Stat. § 323.031
Additional tax imposed; rate
(1) Notwithstanding ORS 323.030 (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 30 mills for the distribution of each cigarette in this state. (2) Notwithstanding ORS 323.030 (2) or subsection (1) of this section and in addition…
Or. Rev. Stat. § 323.035
Distributions by manufacturers to licensed distributors exempted
The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor.
Or. Rev. Stat. § 323.040
Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers
The taxes imposed by ORS 323.005 to 323.482 do not apply to the sale of cigarettes by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes on the facilities of the carrier. Whenever cigarettes are sold by distributors to common carriers engage…
Or. Rev. Stat. § 323.050
Storage in bonded warehouses exempted
The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended.
Or. Rev. Stat. § 323.055
Sales to federal installations and veterans’ institutions exempted
The taxes imposed by ORS 323.005 to 323.482 do not apply to: (1) The sale of cigarettes to United States Army, Air Force, Navy, Marine Corps, Coast Guard, Space Force, National Oceanic and Atmospheric Administration or Public Health Service of the United States Department of Health and Human Services exchanges and comm…
Or. Rev. Stat. § 323.060
Consumer exemption; payment of tax in certain cases
(1) The taxes imposed by ORS 323.005 to 323.482 do not apply to the use or consumption of untaxed cigarettes transported to this state in a single lot or shipment of not more than 199 cigarettes, or of not more than 199 untaxed cigarettes obtained at one time from any of the instrumentalities listed in ORS 323.055 (1).…
Or. Rev. Stat. § 323.065
Claim for exemption
Any claim for exemption from tax under ORS 323.005 to 323.482 shall be made to the Department of Revenue in the manner the department prescribes.
Or. Rev. Stat. § 323.068
Prepayment of tax
Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamp…
Or. Rev. Stat. § 323.075
Distributor to collect tax on certain sales
Every distributor engaged in business in this state and selling or accepting orders for cigarettes with respect to the sale of which the taxes imposed by ORS 323.005 to 323.482 are inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the taxes with…
Or. Rev. Stat. § 323.080
Manufacturers’ agreements for prepayment
Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose.
Or. Rev. Stat. § 323.085
Presumptions regarding distribution and prepayment of tax
(1) Unless the contrary is established, it shall be presumed that all cigarettes acquired by a distributor are untaxed cigarettes, and that all cigarettes manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed. (2) All taxes paid pursuant to th…
Or. Rev. Stat. § 323.105
Distributor’s license
(1) Any person engaging or seeking to engage in the sale of cigarettes as a distributor shall file an application for a distributor’s license with the Department of Revenue. The application shall be on a form prescribed by the department. (2) A distributor shall apply for and obtain a license for each place of business…
Or. Rev. Stat. § 323.106
Certification of intent to comply with reporting, recordkeeping and directory participation requirements
A person who files an application for a distributor’s license under ORS 323.105 shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.435 and 180.440.
Or. Rev. Stat. § 323.107
Wholesaler’s license
(1) Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler’s license with the Department of Revenue. The application shall be on a form prescribed by the department. A person may not engage in business as a wholesaler without a license. A wholesaler…
Or. Rev. Stat. § 323.110
Security required for licensing; conditions of bond
The Department of Revenue, to ensure compliance with ORS 323.005 to 323.482, shall require a licensee or an applicant for a license as distributor to deposit with it such security as the department may determine. The amount of the security shall be fixed by the department but shall not be greater than two times the est…
Or. Rev. Stat. § 323.115
Provision for withdrawal of surety
Every bond shall contain a provision substantially to the effect that when the surety exercises its right to withdraw as surety, the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the Department of Revenue if the notice is received on or before the 15th day of the mo…
Or. Rev. Stat. § 323.120
Form of security
In lieu of a bond or bonds a distributor, under such conditions as the Department of Revenue may prescribe, may deposit with the State Treasurer an amount of lawful money equivalent to the amount of the bond or bonds otherwise required, or the distributor may deposit an irrevocable letter of credit issued by an insured…
Or. Rev. Stat. § 323.125
Liquidation of security to pay delinquency
Upon receipt of a certificate of the Department of Revenue setting forth the amount of a distributor’s delinquencies, the State Treasurer shall pay to the department the amount so certified from the money deposited with the State Treasurer by the distributor or from the amounts received from the sale of bonds or other…
Or. Rev. Stat. § 323.130
Issuance and display of license; circumstances for not issuing license; appeal
(1) Upon receipt of a completed application, the statement required by ORS 323.106 and bonds or other security required by the Department of Revenue under ORS 323.005 to 323.482, the department may issue a distributor’s license to the applicant. A separate license shall be issued for each place of business of the distr…
Or. Rev. Stat. § 323.140
Cancellation, revocation or suspension of license; appeal
(1) The Department of Revenue may cancel, revoke or suspend the license held by a distributor whenever the distributor fails to: (a) Pay any tax or penalty due under ORS chapter 323; (b) Otherwise comply with any provision of ORS chapter 323 or any rule thereunder; or (c) Comply with any other state or federal cigarett…
Or. Rev. Stat. § 323.160
Tax stamps; rules
(1) The Department of Revenue shall furnish cigarette tax stamps for sale to distributors required under ORS 323.068 to prepay the taxes imposed under ORS 323.005 to 323.482. (2) Stamps shall be designed according to specifications and denominations prescribed by the department. The department shall prescribe by rule t…
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