Source: http://www.ipcprlegislative.org/state/oregon/
Timestamp: 2017-07-24 12:27:26
Document Index: 704737883

Matched Legal Cases: ['§ 323', '§ 323', '§ 323', '§ 323', '§ 323', '§ 323', '§ 323', '§ 323', '§ 323', '§ 323', '§ 323']

IPCPR Legislative | Oregon
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Oregon State Contact Information
Oregon Department of RevenueOregon Government Ethics Commission
(503) 947-2279 or (503) 945-8120
Oregon imposes a tax on the distribution of all tobacco products in the state. The tax imposed is intended to be a direct tax on the consumer, for which payment upon distribution is required to achieve convenience and facility in the collection and administration of the tax. The tax is imposed on a distributor at the time the distributor: (1) brings, or causes to be brought, into Oregon from without the state tobacco products for sale, storage, use, or consumption; (2) makes, manufactures, or fabricates tobacco products in Oregon for sale, storage, use, or consumption in the state; (3) ships or transports tobacco products to retail dealers in Oregon, to be sold, stored, used, or consumed by those retail dealers; (4) stores untaxed tobacco products in Oregon that are intended to be for sale, use, or consumption in the state; or (5) sells untaxed tobacco products in Oregon. Consumers in possession of untaxed tobacco products in Oregon are also liable for the tax.
Or. Rev. Stat. § 323.500: Definitions for ORS 323.500 to 323.645
The Tobacco Products Tax is in lieu of all other state, county, or municipal taxes on the sale or use of tobacco products.
Or. Rev. Stat. § 323.640: Tax on distributors in lieu of all other state, county, or municipal taxes on sale or use of tobacco
The tax on cigars is 65% of the wholesale price, but not to exceed $0.50 per cigar. The tax on moist snuff is $1.78 per ounce based on the net weight determined by the manufacturer, except that the minimum tax is $2.14 per retail container. The tax on all other tobacco products is 65% of the wholesale sales price.
Businesses may submit license applications and tax returns using Revenue Online at https://revenueonline.oregon.gov/tap/_/.
Definitions in Oregon
“Tobacco products” means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff, snuff flour, moist snuff, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, but does not include cigarettes.
Or. Rev. Stat. § 323.500(14)
“Cigar” means a roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco and if 1,000 of these rolls collectively weigh more than three pounds. “Cigar” does not include a cigarette.
Or. Rev. Stat. § 323.500(2)
“Moist snuff” means:
Any finely cut, ground or powdered tobacco that is not intended to be smoked or placed in a nasal cavity or
Any other product containing tobacco that is intended or expected to be consumed without being combusted
Or. Rev. Stat. § 323.500(9)
Any person engaged in the business of selling tobacco products in Oregon who brings, or causes to be brought, into the state from without the state any tobacco products for sale
Any person who makes, manufactures or fabricates tobacco products in Oregon for sale in the state
Any person engaged in the business of selling tobacco products without Oregon who ships or transports tobacco products to retail dealers in the state, to be sold by those retail dealers
Any person, including a retail dealer, who sells untaxed tobacco products in Oregon or
A consumer in possession of untaxed tobacco products in Oregon
Or. Rev. Stat. § 323.500(7)
“Retail dealer” means any person who is engaged in the business of selling or otherwise dispensing tobacco products to consumers. “Retail dealer” also includes the operators of or recipients of revenue from all places such as smoke shops, cigar stores and vending machines, where tobacco products are made or stored for ultimate sale to consumers.
Or. Rev. Stat. § 323.500(11)
“Manufacturer” means a person who manufactures tobacco products for sale.
Or. Rev. Stat. § 323.500(8)
“Consumer” means any person who purchases tobacco products in this state for the person’s use or consumption or for any purpose other than for reselling the tobacco products to another person.
Or. Rev. Stat. § 323.500(3)
Bringing, or causing to be brought, into Oregon from without the state tobacco products for sale, storage, use or consumption
Making, manufacturing, or fabricating tobacco products in Oregon for sale, storage, use or consumption in the state
Shipping or transporting tobacco products to retail dealers in Oregon, to be sold, stored, used or consumed by those retail dealers
Storing untaxed tobacco products in Oregon that are intended to be for sale, use or consumption in the state
Selling untaxed tobacco products in Oregon or
As a consumer, being in possession of untaxed tobacco products in Oregon
“Wholesale sales price” means the price paid for untaxed tobacco products to or on behalf of a seller by a purchaser of the untaxed tobacco products.
Or. Rev. Stat. § 323.500(16)
“Sale” means any transfer, exchange or barter, in any manner or by any means, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of the Tobacco Products Tax, or for any other purpose.
“Untaxed tobacco products” means tobacco products for which the Tobacco Products Tax has not been paid.
Or. Rev. Stat. § 323.500(15)