Cigarettes and Tobacco Products

ORS 323.640
Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco


(1)

The taxes imposed by ORS 323.505 (Tax imposed on distribution) are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.

(2)

Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 (Tax imposed on distribution) shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505 (Tax imposed on distribution). [1985 c.816 §44a]
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