Cigarettes and Tobacco Products

ORS 323.520
Application for distributor license


Any person engaging or seeking to engage in the sale of tobacco products as a distributor shall file an application for a distributor’s license with the Department of Revenue. The application shall be on a form prescribed by the department. A distributor shall apply for and obtain a license for each place of business at which the distributor engages in the business of distributing tobacco products. A fee may not be charged for the license. For the purposes of this section, a vending machine in and of itself is not a place of business.


A person may not engage in the business of distributing tobacco products in this state without a license.


A person filing an application under this section shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.483 (Distributor obligations) and 180.486 (Prohibited conduct) where applicable. [1985 c.816 §19; 2003 c.804 §34; 2009 c.717 §21]
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