Cigarettes and Tobacco Products

ORS 323.718
Requirements for mailing or shipping delivery sale orders


(1)

Each person accepting a purchase order for a delivery sale, in connection with the delivery sale order, shall:

(a)

Include as part of the shipping documents a clear and conspicuous statement providing as follows: “TOBACCO: OREGON LAW PROHIBITS SHIPPING TO INDIVIDUALS UNDER 21 AND REQUIRES THE PAYMENT OF ALL APPLICABLE TAXES”; and

(b)

Use a method of mail, shipping or other delivery of tobacco described in this paragraph as follows:

(A)

Unless subparagraph (B) of this paragraph applies, use a method of shipping or other delivery that obligates the delivery service to require:

(i)

The consumer placing the delivery sale order, or another individual of at least the legal minimum purchase age who resides at the residence of the consumer, to sign to accept delivery of the shipping container; and

(ii)

Proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that the individual who signs to accept delivery:

(I)

Is either the consumer or another individual residing at the residence of the consumer; and

(II)

Is at least the legal minimum purchase age, except that proof of age is required only if the individual appears to be under 30 years of age.

(B)

If the person is fulfilling a purchase order for a delivery sale by mailing tobacco, to the extent permitted by the United States Postal Service, use a method of mailing that requires the postal service to require:

(i)

The consumer placing the delivery sale order, or another individual of at least the legal minimum purchase age residing at the residence of the consumer, to sign to accept delivery of the shipping container; and

(ii)

Proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that the individual who signs to accept delivery:

(I)

Is either the consumer or another individual residing at the residence of the consumer; and

(II)

Is at least the legal minimum purchase age, except that proof of age is required only if the individual appears to be under 30 years of age.

(2)

If the person accepting a purchase order for a delivery sale delivers the tobacco without using a delivery service or the United States Postal Service, the person shall comply with all requirements of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) that apply to a delivery service and shall be in violation of this section if the person fails to comply with all requirements applicable to a delivery service. [2003 c.804 §78; 2017 c.701 §13]
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