Cigarettes and Tobacco Products

ORS 323.700
Definitions for ORS 323.700 to 323.730

As used in ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions):


“Consumer” means an individual who is not a licensed distributor of tobacco or a licensed tobacco retailer.


“Delivery sale”:


Means a sale of tobacco to a consumer in this state in which:


The purchaser submits the order for the sale by means of a telephone or other method of voice transmission, a delivery service or the Internet or other online service; or


The tobacco is delivered by use of a delivery service.


Includes any sale of tobacco described in paragraph (a) of this subsection, regardless of whether the seller is located within Indian country or is otherwise within or outside of this state.


Does not include any sale to a licensed distributor or licensed tobacco retailer in this state.


“Delivery service” means any person that is engaged in the commercial delivery of letters, packages or other containers.


“Indian country” has the meaning given that term in 18 U.S.C. 1151.


“Legal minimum purchase age” means the minimum age at which an individual may purchase tobacco in this state.


“Mail” means the use of the United States Postal Service for delivery of letters, packages or other containers.


“Person accepting a purchase order for a delivery sale” means a person who fills a tobacco purchase order given by a consumer and processes the order for mail, shipping or other delivery, or who contracts with another party to provide delivery service.


“Purchase order” means a written or electronic document authorizing a seller to provide goods.


“Sale of tobacco to a consumer” means any sale of tobacco to an individual in this state, unless the individual is licensed as a distributor or retailer of tobacco by the Department of Revenue.


“Shipping container” means a container in which tobacco is packaged in connection with a delivery sale.


“Shipping documents” means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.


“Tobacco” means cigarettes, as defined in ORS 323.010 (Definitions for ORS 323.005 to 323.482), or tobacco products, as defined in ORS 323.500 (Definitions for ORS 323.500 to 323.645). [2003 c.804 §73]
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