Consumer exemption
- payment of tax in certain cases
Source:
Section 323.060 — Consumer exemption; payment of tax in certain cases, https://www.oregonlegislature.gov/bills_laws/ors/ors323.html
(accessed May 26, 2025).
Notes of Decisions
Where plaintiff taxpayers purchased cigarettes and had them delivered into Oregon in quantities of more than 199 and no Oregon tax had been paid on cigarettes, plaintiff-taxpayers, as consumers, were responsible for paying Oregon cigarette tax. Dixon v. Dept. of Revenue, 21 OTR 383 (2014)