Cigarettes and Tobacco Products

ORS 323.712
Distributors’ licenses


(1)

Each person seeking to engage in delivery sales of tobacco to purchasers in this state shall apply for and obtain:

(a)

A cigarette distributor’s license under ORS 323.105 (Distributor’s license), if the person intends to engage in cigarette delivery sales; and

(b)

A tobacco products distributor’s license under ORS 323.520 (Application for distributor license), if the person intends to engage in tobacco products delivery sales.

(2)

A person may not engage in delivery sales in this state without first obtaining each applicable distributor’s license under subsection (1) of this section. [2003 c.804 §76a]
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