Cigarettes and Tobacco Products

ORS 323.706
Requirements for persons accepting delivery sale purchase orders

A person accepting a purchase order for a delivery sale, prior to the first mailing, shipment or other delivery of tobacco to a consumer, shall comply with:


The age verification requirements set forth in ORS 323.709 (Requirements for persons mailing or shipping tobacco in delivery sales);


The distributor license requirements set forth in ORS 323.712 (Distributors’ licenses);


The disclosure requirements set forth in ORS 323.715 (Notice requirements for delivery sales);


The mailing or shipping requirements set forth in ORS 323.718 (Requirements for mailing or shipping delivery sale orders);


The reporting requirements set forth in ORS 323.721 (Delivery sales reporting requirements); and


All other laws of this state applicable to sales of tobacco that occur entirely within Oregon, including but not limited to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes), 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title), 323.806 (Required actions by manufacturers) and 323.816 (Required actions by manufacturer). [2003 c.804 §75; 2009 c.717 §23]
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