Cigarettes and Tobacco Products

ORS 323.724
Delivery sales of untaxed cigarettes or tobacco products prohibited


(1)

A person that accepts a purchase order for a delivery sale of cigarettes may not make a delivery sale of cigarettes to a person in this state if the packages in which the cigarettes are contained do not bear the proper tax stamps required to be affixed to the packages of cigarettes under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes).

(2)

A person that accepts a purchase order for a delivery sale of tobacco products may not make a delivery sale of tobacco products in this state if the sales invoice for the delivery sale does not comply with ORS 323.538 (Wholesale sales invoices). [2003 c.804 §80]
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