Cigarettes and Tobacco Products

ORS 323.060
Consumer exemption

  • payment of tax in certain cases


The taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) 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 (Sales to federal installations and veterans’ institutions exempted) (1).


Any taxes resulting from a distribution of cigarettes for personal use or consumption in a quantity of more than 199 cigarettes shall be paid by the user or consumer. [1965 c.525 §25; 2003 c.804 §10]

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)

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)


Last accessed
Jun. 26, 2021