Cigarettes and Tobacco Products

ORS 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 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes.

(3)

Any cigarette with respect to which a tax has been prepaid under ORS 323.068 (Prepayment of tax) or has otherwise once been imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) is not subject upon a subsequent distribution to the taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).

(4)

In addition to and not in lieu of any other tax imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), every distributor shall pay a tax upon distributions of cigarettes at the rate of 7.5 mills for the distribution of each cigarette in this state. [1965 c.525 §§18,30; 1971 c.535 §1; 1985 c.816 §1; 1989 c.866 §1; 1997 c.2 §1; 2003 c.804 §4; 2013 s.s. c.5 §§14,15,16]
Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)


Source

Last accessed
Jun. 26, 2021