Section 323.005 – Short title.
ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act. [1965 c.525 §§1,2; 2009 c.33 §31]
Section 323.010 – Definitions for ORS 323.005 to 323.482.
As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains: (a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; (b) Tobacco, in […]
Section 323.015 – “Distribution,” “distributor” and “distributor engaged in business in this state” defined.
As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) “Distribution” includes: (a) The sale in this state of untaxed cigarettes. (b) The use or consumption in this state of untaxed cigarettes. (c) The receipt or retention in this state of untaxed cigarettes at a place of business where cigarettes are customarily […]
Section 323.030 – Tax imposed; rate; exclusiveness; only one distribution taxed.
(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state. (2) The taxes imposed by ORS 323.005 to 323.482 are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes. (3) Any […]
Section 323.031 – Additional tax imposed; rate.
(1) Notwithstanding ORS 323.030 (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 30 mills for the distribution of each cigarette in this state. (2) Notwithstanding ORS 323.030 (2) or subsection (1) of this section and in […]
Section 323.035 – Distributions by manufacturers to licensed distributors exempted.
The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19; 2003 c.804 §6]
Section 323.040 – Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
The taxes imposed by ORS 323.005 to 323.482 do not apply to the sale of cigarettes by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes on the facilities of the carrier. Whenever cigarettes are sold by distributors to common carriers engaged in […]
Section 323.050 – Storage in bonded warehouses exempted.
The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended. [1965 c.525 §22; 2003 c.804 §8]
Section 323.055 – Sales to federal installations and veterans’ institutions exempted.
The taxes imposed by ORS 323.005 to 323.482 do not apply to: (1) The sale of cigarettes to United States Army, Air Force, Navy, Marine Corps, Coast Guard, National Oceanic and Atmospheric Administration or Public Health Service of the United States Department of Health and Human Services exchanges and commissaries and Navy or Coast Guard […]
Section 323.060 – Consumer exemption; payment of tax in certain cases.
(1) The taxes imposed by ORS 323.005 to 323.482 do not apply to the use or consumption of untaxed cigarettes transported to this state in a single lot or shipment of not more than 199 cigarettes, or of not more than 199 untaxed cigarettes obtained at one time from any of the instrumentalities listed in […]
Section 323.065 – Claim for exemption.
Any claim for exemption from tax under ORS 323.005 to 323.482 shall be made to the Department of Revenue in the manner the department prescribes. [1965 c.525 §29; 2003 c.804 §11]
Section 323.068 – Prepayment of tax.
Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 to 323.482 prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 to 323.482 and affixing those stamps to the unstamped packages […]
Section 323.075 – Distributor to collect tax on certain sales.
Every distributor engaged in business in this state and selling or accepting orders for cigarettes with respect to the sale of which the taxes imposed by ORS 323.005 to 323.482 are inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the […]
Section 323.080 – Manufacturers’ agreements for prepayment.
Manufacturers may enter into agreements with the Department of Revenue for the prepayment of the tax on nonexempt cigarettes given away for advertising and any other purpose. [1965 c.525 §32]
Section 323.085 – Presumptions regarding distribution and prepayment of tax.
(1) Unless the contrary is established, it shall be presumed that all cigarettes acquired by a distributor are untaxed cigarettes, and that all cigarettes manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed. (2) All taxes paid pursuant to the provisions of ORS […]
Section 323.105 – Distributor’s license.
(1) Any person engaging or seeking to engage in the sale of cigarettes as a distributor shall file an application for a distributor’s license with the Department of Revenue. The application shall be on a form prescribed by the department. (2) A distributor shall apply for and obtain a license for each place of business […]
Section 323.106 – Certification of intent to comply with reporting, recordkeeping and directory participation requirements.
A person who files an application for a distributor’s license under ORS 323.105 shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.435 and 180.440. [2003 c.801 §14]
Section 323.107 – Wholesaler’s license.
(1) Any person engaging or seeking to engage in the sale of cigarettes as a wholesaler shall file an application for a wholesaler’s license with the Department of Revenue. The application shall be on a form prescribed by the department. A person may not engage in business as a wholesaler without a license. A wholesaler’s […]
Section 323.110 – Security required for licensing; conditions of bond.
The Department of Revenue, to ensure compliance with ORS 323.005 to 323.482, shall require a licensee or an applicant for a license as distributor to deposit with it such security as the department may determine. The amount of the security shall be fixed by the department but shall not be greater than two times the […]
Section 323.115 – Provision for withdrawal of surety.
Every bond shall contain a provision substantially to the effect that when the surety exercises its right to withdraw as surety, the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the Department of Revenue if the notice is received on or before the 15th day […]