Cigarettes and Tobacco Products

ORS 323.107
Wholesaler’s license


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’s license may be canceled, suspended, revoked or reinstated by the department as in the case of a distributor’s license pursuant to ORS 323.140 (Cancellation, revocation or suspension of license).


A wholesaler is subject to all the requirements of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) imposed upon distributors relating to making, preserving and supplying records necessary to effective administration by the department.


A wholesaler is subject to all penalties applicable to a distributor for a violation of the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [1967 c.193 §3; 1999 c.21 §58; 2003 c.804 §14]
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