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Or. Rev. Stat. § 323.515

Exemption for tobacco products not subject to taxation by state

Oregon · Oregon Revised Statutes Chapter 323 — Cigarettes and Tobacco Products · Status: effective

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Or. Rev. Stat. § 323.515, Exemption for tobacco products not subject to taxation by state, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496852
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The tax imposed by ORS 323.505 and 323.508 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.