Cigarettes and Tobacco Products

ORS 323.170
Payment for stamps

  • distributor compensation


(1)

Stamps shall be sold to a licensed distributor at their denominated values less a sum allowed as compensation to a distributor for services in affixing stamps to packages as required by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). Payment for stamps shall be made at the time of purchase, provided that a licensed distributor, subject to the conditions and provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), may be permitted to defer stamp payments.

(2)

The compensation to each distributor for each Oregon stamp sold during the calendar year shall be $0.004 per stamp.

(3)

Payment for stamps shall be made in the form required by the Department of Revenue. [1965 c.525 §47; 1983 c.683 §1; 1999 c.62 §4; 2002 s.s.3 c.2 §10; 2003 c.804 §18a]
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