Cigarettes and Tobacco Products

ORS 323.715
Notice requirements for delivery sales


The notice required under ORS 323.709 (Requirements for persons mailing or shipping tobacco in delivery sales) (3) shall include:

(1)

A prominent and clearly legible statement that tobacco sales to persons under the legal minimum purchase age are illegal;

(2)

A prominent and clearly legible statement that sales of tobacco are restricted to those individuals who provide verifiable proof of age in accordance with ORS 323.709 (Requirements for persons mailing or shipping tobacco in delivery sales); and

(3)

A prominent and clearly legible statement that sales of cigarettes are subject to tax under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and that sales of other tobacco products are subject to tax under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title), and an explanation of how the applicable tax has been paid or is to be paid. [2003 c.804 §77]
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