Cigarettes and Tobacco Products

ORS 323.515
Exemption for tobacco products not subject to taxation by state

The tax imposed by ORS 323.505 (Tax imposed on distribution) does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by the state. [1985 c.816 §18]
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)


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Jun. 26, 2021