justicedao/ipfs_state_laws huggingface dataset:
150-323-0307 Oral Nicotine Products (1) Definitions. (a) In addition to the definitions in ORS 323.500, the following definitions apply to this rule. (b) “Department” means the Oregon Department of Revenue. (c) “Form 531” means the Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual or business). (d) “Noncombustible” means the oral nicotine product is designed and marketed to be consumed via the oral cavity by means other than combustion, vaporization, or aerosolization. (e) “Package” means the smallest separable container of discrete consumable units. (2) Reporting existing inventory. (a) A retail dealer in possession of untaxed oral nicotine products on or after January 1, 2026, is responsible for reporting the oral nicotine products in their possession using Form 531 by April 30, 2026, and for paying the tobacco products tax on those oral nicotine products by the same date. Retail dealers in possession of these items must maintain records sufficient to demonstrate that these oral nicotine products have been reported and the tax on such oral nicotine products has been paid. (b) Examples of records sufficient to show the tax has been paid on oral nicotine products include sales invoices or receipts accompanied by a log of items in the possession of the retail dealer on January 1, 2026. (3) A retail dealer in possession of untaxed oral nicotine products on or after May 1, 2026, may be subject to one or more of the following. (a) Civil penalties as described in OAR 150-323-0420 and OAR 150-323-0430; (b) Assessment of tobacco tax and penalty under ORS 323.538(4); or (c) A declaration that their inventory is contraband and subject to seizure and destruction. (4) A retail dealer or licensed tobacco distributor shall determine the amount of tax due for each package as described in this section. (a) For each package containing 20 or fewer noncombustible discrete consumable units, the tax due to the department shall be calculated by multiplying the number of packages distributed during the quarter by $0.65 (65 cents). (b) For each package containing more than 20 noncombustible discrete consumable units, the tax due to the department shall be calculated by multiplying the total number of noncombustible discrete consumable units in each package by $0.0325 (3.25 cents), rounded to the nearest whole cent, and then multiplied by the number of packages distributed during the quarter. (c) If multiple sealed packages of noncombustible discrete consumable units are marketed or sold together, the tax due is calculated by determining the rate applicable to each individually sealed package of noncombustible discrete consumable units. For example, five separately sealed packages of 15 noncombustible discrete consumable units that are sold together as a five-pack is taxed at the rate applicable to five packages of 15 noncombustible discrete consumable units (5 x $0.65= $3.25). Statutory/Other Authority: ORS 305.100 & 323.575 Statutes/Other Implemented: ORS 323.500 & Oregon Laws 2025 Chapter 581 History: REV 11-2025, adopt filed 12/23/2025, effective 01/01/2026
150-323-0310 Definition of Moist Snuff (1) The provisions of this rule apply to distributions of tobacco products that occur after June 30, 2010. (2) For purposes of ORS 323.500 through 323.645, “moist snuff” means: (a) Any finely cut, ground, milled or powdered tobacco product that is not intended to be smoked or placed in the nasal cavity. It may or may not be contained within small, tea-bag like pouches. Words such as long cut, mid cut, fine cut and snus only describe minor differences of product that fit within this tobacco category. (b) Any other products containing tobacco that are not intended to be consumed by combustion. Examples include, but are not limited to: (A) Dissolvable tobacco, which consists of finely-processed tobacco developed in such a way as to allow the substance to dissolve on the tongue or in the mouth and includes strips, sticks, orbs, and compressed tobacco lozenges. (B) Other chewing tobacco and other leaf tobacco products to which artificial or natural substances have been added during processing. Such substances may include but are not limited to: sweeteners, sugars, molasses, licorice, mint, eucalyptus, tobacco leaf extract, betel nut, catchu, lime, saffron, thickeners, humectants, emulsifiers, colorants, texturizers, preservatives, taste enhancers, firming agents, adhesives, and punk ash. Examples include, but are not limited to: (i) Shredded tobacco leaves, such as those sweetened and packaged loosely in aluminum lined pouches; (ii) Plug tobacco, such as enriched tobacco leaves flavored and sweetened with licorice and formed into bricks or flat blocks; and (iii) Twist tobacco, such as tobacco that is spun and rolled into rope-like strands and to which tobacco leaf extract has been added. Statutory/Other Authority: ORS 305.100 & 323.575 Statutes/Other Implemented: ORS 323.500 History: Renumbered from 150-323.500(9), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 18-2010, f. 12-17-10, cert. ef. 1-1-11 Reverted to REV 10-2009, f. 12-21-09, cert. ef. 1-1-10 REV 7-2010(Temp), f. 5-27-10, cert. ef. 6-30-10 thru 12-27-10 REV 10-2009, f. 12-21-09, cert. ef. 1-1-10 REV 7-2009(Temp), f. & cert. ef. 10-7-09 thru 3-31-10
150-323-0315 Little Cigars (1) Definitions. (a) Except as otherwise specifically defined in this rule, the definitions in ORS 323.010 apply to this rule. (b) “Little 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 not more than three pounds. (c) “Unstamped” means any sealed package of cigarettes, including little cigars, that does not have a valid cigarette stamp affixed. (2) A dealer in possession of unstamped little cigars on or after January 1, 2021 may be subject to civil penalties as described in OAR 150-323-0290 and their inventory of unstamped little cigars declared contraband and subject to seizure and destruction. Statutory/Other Authority: ORS 305.100 & 323.440 Statutes/Other Implemented: ORS 323.010, 323.015 & 323.030 History: REV 48-2020, adopt filed 12/23/2020, effective 01/01/2021
150-323-0320 Quarterly Tax Discount Each tobacco distributor shall retain one and one-half percent of the tax due and payable each quarter as an allowance to offset the distributor’s cost of recordkeeping and reporting. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.505 History: Renumbered from 150-323.505, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85
150-323-0330 Determining Wholesale Sales Price (1) In a transaction between parties who are not related or affiliated and who are presumed to have roughly equal bargaining power, the wholesale sales price is the price paid by the purchaser for the untaxed tobacco products. (2) If a seller and purchaser are related or affiliated or presumed not to have roughly equal bargaining power, the wholesale sales price is determined based upon comparable wholesale distributors' arm’s-length wholesale transactions of similar tobacco products sold to retailers that meet the requirements of section (1). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.505 History: Renumbered from 150-323.505(2), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 5-2008, f. 8-29-08, cert. ef. 8-31-08
150-323-0340 Extension of Time for Filing Returns The time for making or filing a Tobacco Tax Return as required by this chapter may be extended for one month providing the taxpayer provides a written request for extension within or prior to the period for which an extension may be granted, and certain conditions are met, including but not limited to: (1) Information required to complete the return is not available or is not in the proper form; (2) Unexpected or unavoidable absence of the person responsible for preparing the return; or (3) For other reasons beyond the taxpayer’s control the return cannot be submitted timely. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.510 History: Renumbered from 150-323.510, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85
150-323-0350 Exemptions Defined The taxes imposed by the Tobacco Products Tax Act shall not apply to tobacco products which are stored in a bonded warehouse and which are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended, or which are sold to United States Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges or commissaries and Navy or Coast Guard ship’s stores, and United States Veterans Administration ship’s stores maintained under federal bond. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.515 History: Renumbered from 150-323.515, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85
150-323-0360 When Tobacco Product Distributor’s License Required A distributor's license is required for each place of business at which a person engages in the distribution of tobacco products as defined in ORS 323.500. A tobacco product distributor's license is required for any person distributing tobacco products in Oregon, including: (1) Bringing or causing to be brought, into this state, tobacco products for sale, storage, use or consumption; (2) Making, manufacturing, or fabricating tobacco products in this state for sale, storage, use or consumption in this state; (3) Shipping or transporting tobacco products to retail dealers in this state, to be sold, stored, used or consumed by those retail dealers in this state; (4) Storing untaxed tobacco products in this state that are intended to be for sale, use or consumption in this state; or (5) Selling untaxed tobacco products in this state. (6) A person who files an application for a distributor's license under ORS 323.520 must include with the application a written statement certifying that the person will comply with ORS 180.483 and 180.486 pertaining to tobacco of certain nonparticipating manufacturers. (7) Tobacco distributor license applications are certified under ORS 323.520 by: (a) Hand signing the application. (b) An electronic signature (as defined in ORS chapter 84) associated with an application filed in electronic (as defined in ORS chapter 84) form and successfully transmitted to the department, by the applicant. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.520 History: Renumbered from 150-323.520, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 2-2014, f. & cert. ef. 7-31-14 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85
150-323-0370 Bonding Requirement (1) The following entities are required to post security in the form of a surety bond in an amount equal to twice the licensee’s average quarterly tobacco tax liability: (a) A licensee that fails to furnish a tobacco tax return in two consecutive calendar quarters; or (b) A licensee that fails to pay the tobacco products tax in full in two consecutive calendar quarters (2) The following entities are required to post security in the form of a surety bond in an amount equal to twice the licensee’s average quarterly tobacco tax liability as determined by the licensee’s projected sales or in the amount of $1,000, whichever is greater: (a) An unlicensed individual or business that is seeking an initial license; (b) A new licensee who has not previously filed a tobacco product tax return that fails to furnish a tobacco tax return in two consecutive quarters; or (c) A new licensee who has not previously filed a tobacco product tax return that fails to pay the tobacco products tax in full in two consecutive calendar quarters. (3) If any of the following circumstances occur, the department may increase the current required bond amount to an amount equal to twice the licensee’s average quarterly tobacco tax liability: (a) The distributor reaches its bond or security limit; (b) The bond or security becomes ineffective; or (c) The surety cancels the bond or security. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.525 History: REV 49-2020, amend filed 12/23/2020, effective 01/01/2021 Renumbered from 150-323.525, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85
150-323-0380 Other Tobacco Product (OTP) Distributor License Application Denial (1) Any person engaging or seeking to engage in the sale of other tobacco products as a distributor, as defined in ORS 323.500(6), must obtain an OTP distributor’s license. A distributor must obtain a license for each place of business at which the distributor engages in the sale of other tobacco products. (2) The Department of Revenue may deny a license application if there is false or incomplete information on the application or if the department determines that the applicant will not comply with the provisions of ORS 323.500 to 323.640. When deciding whether to issue or deny a distributor's license, the department may consider, but is not limited to, the following factors: (a) Whether the applicant has previously failed to pay a tobacco related tax or any other tax administered by the Oregon Department of Revenue; (b) Whether the applicant has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state's or federal tobacco laws; (c) Whether the applicant has violated any part of ORS Chapter 323 or any rule adopted under that chapter. (3) If the applicant is other than an individual, the department will apply the factors described in subsection (1) both to the applicant and, if the applicant is an organization, to the individual(s) within the organization with the primary responsibility for the payment of the tobacco taxes on behalf of the applicant; (4) If the department denies a license application, the distributor has 30 calendar days from the date of denial to file an appeal in the manner provided in ORS 305.404 to 305.560. Statutory/Other Authority: ORS 305.100 & 323.575 Statutes/Other Implemented: ORS 323.530 History: Renumbered from 150-323.530, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 9-2010, f. 7-23-10, cert. ef. 7-31-10 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-323-0390 Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification (1) The Department of Revenue may suspend or revoke a distributor license if the department determines that the distributor will not comply with the provisions of ORS 323.500 to 323.640. When deciding whether to suspend or revoke a license the department may consider, but is not limited to, the following factors: (a) Whether the distributor has failed to pay a tobacco related tax; (b) Whether the distributor has engaged in conduct punishable as a crime under ORS Chapter 323 or any other state’s or federal tobacco law; and (c) Whether the distributor has violated any part of ORS Chapter 323 or any rule adopted under that chapter. (2) When the department decides to suspend or revoke an existing valid license, the department will send a notice to the distributor of the suspension or revocation, stating the reasons for such action. The distributor has 30 calendar days from the date on the notice to file an appeal under ORS 305.404 to 305.560. (3) If a distributor requests a hearing within the appeal period in subsection (2), the license suspension or revocation will not become effective until a final determination of the appeal by the Tax Court or the Oregon Supreme Court. (4) If a distributor does not request a hearing within the appeal period in subsection (2) suspension or revocation becomes effective on the 31st day after the date on the notice of suspension or revocation. (5) The notices described in sections (2) and (4) will be mailed to the distributor by certified mail, return receipt requested, using the last known address of the distributor. Return of the notice as undeliverable or because the distributor fails or refuses to pick up or accept the notices will not extend the appeal period or delay the action specified in the final notice. Statutory/Other Authority: ORS 305.100 & 323.575 Statutes/Other Implemented: ORS 323.535 History: Renumbered from 150-323.535, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-323-0400 Definitions As used in ORS 323.540, “pertinent papers” includes invoices of purchase or sale, bills of lading, receipts, reports of tax exempt shipments, and Tobacco Tax returns. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 323.540 History: Renumbered from 150-323.540, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 6-1985, f. 12-26-85, cert. ef. 12-31-85
150-323-0420 Civil Penalties for Violation of Other Tobacco Products Tax (1) The Department of Revenue may impose civil penalties on any person who violates any provision of Other Tobacco tax law. The violations include, but are not limited to, those described under subsection (3) of this rule. (2) The following civil penalties will be imposed on a per incident basis for the violations in subsection (3) of this rule: Incident — Penalty not to exceed First — Warning notice Second — $250 Third — $500 Fourth and subsequent — $1,000 (3) The civil penalties outlined in subsection (2) of this rule may be imposed for the following violations of ORS 323.500 to 323.645: (a) ORS 323.520: Failure by a distributor to apply for and obtain a distributor’s license; (b) ORS 323.530: Failure to display a license at the business location for which it was issued; (c) ORS 323.538: Failure by distributor to provide a sales invoices containing the following: (A) Name and address of the seller; (B) Name and address of the purchaser; (C) Quantity and product description of the tobacco products; (D) Price paid for the tobacco products; (E) Any discount applied in determining the price paid for the tobacco products; (F) The applicable license identification number for the distributor; (G) A certified statement by the distributor that all taxes due under ORS 323.500 to 323.645 have been or will be paid. (d) ORS 323.540: Failure of distributors or any persons dealing in, transporting or storing tobacco products in this state to: (A) Keep on premises records, receipts, and invoices of product held, purchased, manufactured, brought in or caused to be brought in from outside this state or shipped or transported to retail dealers in this state, and of all sales of tobacco products made , except to consumers; and (B) Keep all books and records for the required five years after initial date of sale. (4) The department may consider the following factors when deciding the civil penalty under this rule: (a) Number of previous inspections held by the Department of Revenue at the place of business; (b) Number of previous violations of Chapter 323 provisions; (c) Size of business; and (d) Any other factors or information the department considers relevant to its determination. (5) A civil penalty authorized by ORS 323.630 and this rule may be imposed on any distributor, as defined in ORS 323.500(7), who is responsible for complying with ORS 323.500 to 323.645. Statutory/Other Authority: ORS 305.100 & 323.575 Statutes/Other Implemented: ORS 323.630 History: Renumbered from 150-323.630-(A), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04 REV 2-2004(Temp), f. 4-30-04, cert. ef. 5-1-04 thru 9-30-04
150-323-0430 Civil Penalties for Failure to Pay Other Tobacco Products Tax (1) The Department of Revenue may assess a civil penalty against any person who is required to comply with ORS 323.500 to 323.645 and who fails to pay the other tobacco products tax. (2) For purposes of ORS 323.630 and this rule, each tobacco product distributed in violation of ORS 323.500 to 323.645 constitutes a separate violation and is subject to penalty as follows: (a) Incident — Penalty not to exceed — Minimum Penalty First — Warning notice Second — $10 per item — $1,000 Third — $50 per item — $1,000 Fourth — $100 per item — $1,000 Fifth and subsequent — $1,000 per item — $1,000 (b) Distributors will be assessed a minimum penalty of $1,000 for the second and any subsequent incidents. (3) The department may consider the following factors when determining the civil penalty under this rule: (a) Number of previous violations of ORS Chapter 323 provisions; (b) Frequency of violations and time since the last violation; and (c) Any other information the department considers relevant to its determination. Statutory/Other Authority: ORS 305.100 & 323.575 Statutes/Other Implemented: ORS 323.630 History: Renumbered from 150-323.630-(B), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
150-323-0510 Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License (1) Definitions (a) The definitions in Oregon Laws 2021, chapter 586, section 1, and OAR 150-323-0500 apply to the terms used in this rule, in addition to the following definitions. (b) “Unique Address” means the physical location of the premises where tobacco products or inhalant delivery systems are sold and may be designated by a street number and name, unit, rural route number, or other designation as recognized by the United States Postal Office. (c) “Business” means a person engaging in the retail sale of tobacco products or inhalant delivery systems, or partnership, joint stock company, unincorporated association or society, or municipal or other corporation of any character whatsoever. (d) “Premises” means the real property, as designated by a unique address, on which a business that makes retail sales of tobacco products or inhalant delivery systems is located. (2) Tobacco Retail License Required (a) A retailer must apply for a separate tobacco retail license for each premises where tobacco products or inhalant delivery systems are sold by that retailer. (b) If more than one business that engages in the retail sale of tobacco products or inhalant delivery systems is located at a shared premises each business must apply for a separate tobacco retail license. (3) Tobacco Retail License Location Fixed and Permanent. A retailer may not sell tobacco products or inhalant delivery systems from a premises other than the premises listed on the application for the tobacco retail license. A retailer may not transfer a retail tobacco license from one premises to another premises or to another retailer. (4) Tobacco Retail License Display. A retailer must display the tobacco retail license conspicuously in a location and in such a fashion that the tobacco retail license can be seen from an area accessible by the public. (5) Suspension or Other Notice (a) A retailer that receives a warning notice, a notice of sales restriction, a notice of license suspension, or any other notice from the department shall post such notice conspicuously in a location and in such a fashion that the notice can be seen from an area accessible by the public. (b) A retailer must stop selling tobacco products during the period that the retailer’s tobacco retail license is suspended or otherwise restricted by the department. A retailer must remove all tobacco products and inhalant delivery systems from view of the public during such time as the retailer’s tobacco retail license is suspended or otherwise restricted by the department, if the license suspension or other restriction exceeds a period of 14 days. Statutory/Other Authority: ORS 305.100 & Chapter 586, 2021 Oregon Laws Section 5 Statutes/Other Implemented: Chapter 586, 2021 Oregon Laws Section 5; Section 6 History: REV 14-2021, adopt filed 11/23/2021, effective 12/01/2021
150-324-0010 Applicability Limited to Natural Gas Production OAR 150-324-0010 to 150-324-0035 are applicable to natural gas production within the State of Oregon. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 324.050 History: Renumbered from 150-324.050-(A), REV 51-2016, f. 8-13-16, cert. ef. 9-1-16 12-31-81