PCA

Oregon

Alerts & Updates

Key Contacts

Oregon Department of Revenue
Tobacco Tax Program
(503) 947-2279
(503) 945-8120

Oregon Government Ethics Commission
(503) 378-5105

PCA Contact

Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

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. § 323.505: Tax imposed on distribution; rate

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.

Or. Rev. Stat. § 323.505: Tax imposed on distribution; rate

Oregon HB 2270 (2019) establishes a floor tax for the privilege of holding or storing cigarettes for sale, use or consumption on every dealer at the rate of 100 mills for each cigarette in possession or control of the dealer. This measure includes inhalant delivery devices in the definition of tobacco products for purpose of imposition of the tax. This measure begins on or after January 1, 2021. The tax is not imposed on inhalant delivery systems that are marketed and sold solely for the purpose of vaporizing or aerosolizing marijuana.

This measure imposes a 65% tax of the wholesale sales price of cigars, not to exceed one dollar per cigar.

Oregon HB 2270 (2019) also exempts inhalant delivery systems from preemption on local taxes imposed on tobacco products.

Licensed tobacco products distributors must file an Oregon Quarterly Tax Return for Tobacco Distributors (Form 530) and the associated schedules on or before the last day of January, April, July, and October of each year, along with payment for taxes due. Consumers who purchase untaxed tobacco products must file an Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual or business) and the associated schedules on or before the last day of January, April, July, and October of each year. Manufacturers must file an Oregon Quarterly Tax Return for Manufacturers Distributing Nonexempt Tobacco Products (Form 532) and the associated schedules on or before the 30th day following each calendar quarter.

Or. Rev. Stat. § 323.510: Dates for payment of tax; returns; extension

Businesses may submit license applications and tax returns using Revenue Online.

Form Type / NameForm Number / Link
Oregon Department of Revenue: Cigarette and Tobacco Products Tax FormsCigarette and Tobacco Products Tax Forms
Revenue OnlineRevenue Online

Cigar and Smoking Tobacco Definitions

“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)

“Distributor” means:

  • 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)

“Distribute” means:

  • 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

Or. Rev. Stat. § 323.500(16)

“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.

Or. Rev. Stat. § 323.500(12)

“Untaxed tobacco products” means tobacco products for which the Tobacco Products Tax has not been paid.

Or. Rev. Stat. § 323.500(15)

Restrictions

Oregon law prohibits smoking: in public places; in places of employment, including work areas, employee lounges, vehicles that are operated in the course of an employer’s business that are not operated exclusively by one employee, restrooms, conference rooms, classrooms, cafeterias, hallways, meeting rooms, elevators, stairways, and private residences used as childcare or adult daycare facilities; within 10 feet of entrances, exits, windows that open, and ventilation intakes that serve an enclosed area of a public place or place of employment; and in a room during the time that jurors are required to use the room.

Or. Rev. Stat. § 433.845: Smoking prohibited except in designated areas

Or. Rev. Stat. § 433.845: Definitions for ORS 433.835 to 433.875

An employer, except in those places exempted from the ban on smoking, must post signs that provide notice of the provisions of the Oregon Indoor Clean Air Act.

Or. Rev. Stat. § 433.850: Smoke-free place of employment required; exceptions; posting signs

Oregon law contains no specific provisions concerning state preemption of local smoking restrictions, so local communities may pass more stringent laws or ordinances in this area.

The following are exempt from the ban on smoking, subject to conditions:

  • Designated hotel or motel rooms
  • Smoking of noncommercial tobacco products for ceremonial purposes in spaces designated for traditional ceremonies in accordance with the American Indian Religious Freedom Act
  • Smoke shops
    • The Oregon Health Authority will issue a Smoke Shop Certification to a business that:
      • New Smoke Shop Certification Requirements
        • Is primarily engaged in the sale of tobacco products and smoking instruments intended for off-premises consumption or use, with at least 75% of the gross revenues of the business resulting from such sales
        • Prohibits persons under 18 years of age from entering the premises
        • Does not offer video lottery games, social gaming, or betting on the premises
        • Does not sell, offer, or allow on-premises consumption of food or beverages, including alcoholic beverages
        • Is a stand-alone business with no other businesses or residential property attached to the premises
        • Has a maximum seating capacity of 4 persons AND
        • Allows smoking only for the purpose of sampling tobacco products for making retail purchase decisions
      • On June 20, 2019, Governor Kate Brown signed Senate Bill 29 (SB) into law. This law amends the Indoor Clean Air Act and changes requirements for smoke shops certified by the Oregon Health Authority under ORS 433.847. Smoke shops must comply with SB 29 beginning on January 1, 2020. SB 29 aligns and clarifies requirements for the three smoke shop categories that are eligible for the Oregon Health Authority (OHA) certification. Specifically, SB 29:
        • Prohibits anyone under the age of 21 from entering the premises of any certified smoke shop, at any time,
        • Makes clear that consumption of alcohol beverages is prohibited on the premises of any certified smoke shop, at any time, and
        • Allows OHA to revoke or refuse to issue or renew a certification to a smoke shop for violations of the ICAA or its associated rules.
      • Grandfathered Smoke Shop Certification Requirements for Businesses that Applied Prior to June 30, 2011
        • Filed an application for certification as a smoke shop before June 30, 2011
        • Qualified as a smoke shop at the time of application
        • Was certified as a smoke shop by the authority on or before December 31, 2012, AND
        • Allows smoking of cigarettes only if at least 75% of the gross revenues of the business results from the sale of cigarettes
    • Smoke shops that existed on December 31, 2008, must renew the smoke shop certification every five years by demonstrating to the satisfaction of the authority that the smoke shop:
      • Is primarily engaged in the sale of tobacco products and smoking instruments intended for off-premises consumption or use, with at least 75% of the gross revenues of the business resulting from such sales
      • Prohibits persons under 18 years of age from entering the premises
      • Does not offer video lottery games, social gaming, or betting on the premises
      • Does not sell, offer, or allow on-premises consumption of food or beverages, including alcoholic beverages AND
      • Is a stand-alone business with no other businesses or residential property attached OR
      • Has a ventilation system that exhausts smoke from the business and is designed and terminated in accordance with the state building code standards for the occupancy classification in use AND
      • Allows smoking of cigarettes only if at least 75 percent of the gross revenues of the business results from the sale of cigarettes
    • Grandfathered smoke shops must renew the smoke shop certification every five years by demonstrating to the satisfaction of the authority that the smoke shop:
      • Qualifies as a smoke shop AND
      • Allows smoking of cigarettes only if at least 75 percent of the gross revenues of the business results from the sale of cigarettes
    • The owner of smoke shops that existed on December 31, 2008, or grandfathered smoke shops may transfer the certification with ownership of the smoke shop.
    • Smoke shops that existed on December 31, 2008, may continue to be certified in a new location under subsection (2)(b) of this section if:
      • The new location occupies no more than 3,500 square feet OR
      • If the old location occupied more than 3,500 square feet, the new location occupies no more than 110% of the space occupied by the old location AND
      • The smoke shop as operated in the new location:
        • Is primarily engaged in the sale of tobacco products and smoking instruments intended for off-premises consumption or use, with at least 75% of the gross revenues of the business resulting from such sales
        • Prohibits persons under 18 years of age from entering the premises
        • Does not offer video lottery games, social gaming, or betting on the premises
        • Does not sell, offer, or allow on-premises consumption of food or beverages, including alcoholic beverages AND
        • Is a stand-alone business with no other businesses or residential property attached OR
        • Has a ventilation system that exhausts smoke from the business and is designed and terminated in accordance with the state building code standards for the occupancy classification in use AND
        • Allows smoking of cigarettes only if at least 75% of the gross revenues of the business results from the sale of cigarettes
    • Grandfathered smoke shops may continue to be certified in a new location if:
      • The new location occupies no more than 3,500 square feet OR
      • If the old location occupied more than 3,500 square feet, the new location occupies no more than 110% of the space occupied by the old location AND
      • The smoke shop as operated in the new location:
        • Qualifies as a smoke shop AND
        • Allows smoking of cigarettes only if at least 75% of the gross revenues of the business results from the sale of cigarettes
  • Cigar bars that generated on-site retail sales of cigars of at least $5,000 for the calendar year ending December 31, 2006
    • A “cigar bar” is a business that:
      • Has on-site sales of cigars
      • Has a humidor on the premises
      • Allows the smoking of cigars on the premises but prohibits the smoking of all other tobacco products in any form including, loose tobacco, pipe tobacco, cigarettes, and cigarillos
      • Prohibits persons under 21 years of age from entering the premises and posts notice of the prohibition
      • Does not offer video lottery games
      • Has a maximum seating capacity of 40 persons
      • Has a ventilation system that exhausts smoke from the business and is designed and terminated in accordance with the state building code standards for the occupancy classification in use AND
      • Requires all employees to read and sign a document that explains the dangers of exposure to secondhand smoke
  • Performers carrying a lighted smoking instrument that does not contain tobacco while performing in a scripted state, motion picture, or television production if the product is produced by an organization whose primary purpose is producing scripted productions and smoking is an integral part of the production

Or. Rev. Stat. § 433.850: Smoke-free place of employment required; exceptions; posting signs

Or. Rev. Stat. § 433.847: Smoke shop certification; rules

Or. Rev. Stat. § 433.845: Definitions for ORS 433.835 to 433.875

Individuals under 21 years of age cannot possess, purchase, attempt to purchase, or acquire tobacco products. This prohibition does not apply when the minor is in a private residence accompanied by his or her parent or guardian and with the consent of such parent or guardian.

Or. Rev. Stat. § 167.400: Tobacco possession by minors prohibited

Or. Rev. Stat. § 167.401: Tobacco purchase by minors prohibited; exceptions

Bureau of Labor and Industries staff reported that there is no minimum age to sell tobacco products in Oregon and that the minimum age to work is 14.

It is illegal to knowingly distribute, sell, or cause to be sold, tobacco in any form to a person under 21 years of age.

Or. Rev. Stat. § 163.575(d): Endangering the welfare of a minor

It is illegal to fail as a retailer to post a notice in a location clearly visible to the seller and the purchaser that the sale of tobacco products to persons under 21 years of age is prohibited. The notice must be substantially as follows:

The sale of tobacco in any form to persons under 21 years of age is prohibited by law. Any person who knowingly sells, or causes to be sold, tobacco to a person under 21 years of age commits the crime of endangering the welfare of a minor, pursuant to ORS 163.575.

Or. Rev. Stat. § 431.840: Free distribution to minors prohibited; restriction on sales; notice

Cities and counties by ordinance or resolution may not regulate vending machines that dispense tobacco products in any form and that are in any manner accessible to minors.

Or. Rev. Stat. § 167.404: Limitation on local regulation of tobacco vending machines

Oregon law contains no other specific provision concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances on tobacco sampling.

In Oregon, a person may not distribute free samples of smokeless tobacco products to persons under 21 years of age or in any area, unless access by persons under 21 years of age to that area is prohibited.

Or. Rev. Stat. § 180.486(d): Prohibited conduct; penalty

It is illegal to distribute free tobacco products to persons under 21 years of age as part of a marketing strategy to encourage the use of tobacco products.

Or. Rev. Stat. § 431.840(a): Free distribution to minors prohibited; restriction on sales; notice

Distribution of tobacco product samples is subject to tax and licensing requirements, as the term “sale” 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.

Or. Rev. Stat. § 323.500(12)

Cities and counties by ordinance or resolution may not regulate vending machines that dispense tobacco products in any form and that are in any manner accessible to minors.

Or. Rev. Stat. § 167.404: Limitation on local regulation of tobacco vending machines

Oregon law contains no other specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.

Operating Your Business

Any person engaging or seeking to engage in the sale of tobacco products as a distributor must file an Application for Distributor/Wholesaler License with the Department of Revenue and obtain a Tobacco Products Distributor License. Retailers who wish to purchase untaxed tobacco products for resale to customers in Oregon must also apply for and obtain a Tobacco Products Distributor License. There is no fee for the license, and it is valid until terminated or revoked.

Or. Rev. Stat. § 323.520: Application for a distributor license

Transporters of tobacco products must file an Application for Permit for Transportation of Untaxed Tobacco Products to possess, acquire for transportation, or transport untaxed tobacco products in Oregon. There is no fee for the license, and it is valid until terminated or revoked.

Or. Rev. Stat. § 323.570: Transport of untaxed products; permit; bill of lading

Licensed tobacco products distributors must file an Oregon Quarterly Tax Return for Tobacco Distributors (Form 530) and the associated schedules on or before the last day of January, April, July, and October of each year, along with payment for taxes due. Consumers who purchase untaxed tobacco products must file an Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual or business) and the associated schedules on or before the last day of January, April, July, and October of each year. Manufacturers must file an Oregon Quarterly Tax Return for Manufacturers Distributing Nonexempt Tobacco Products (Form 532) and the associated schedules on or before the 30th day following each calendar quarter.

Or. Rev. Stat. § 323.510: Dates for payment of tax; returns; extension

Businesses may now submit license applications and tax returns using Revenue Online. 

Cigar bars that generated on-site retail sales of cigars of at least $5,000 for the calendar year ending December 31, 2006, may allow smoking and drinking in their establishment, subject to certain conditions.

  • A “cigar bar” is a business that:
    • Has on-site sales of cigars
    • Has a humidor on the premises
    • Allows the smoking of cigars on the premises but prohibits the smoking of all other tobacco products in any form including, loose tobacco, pipe tobacco, cigarettes, and cigarillos
    • Prohibits persons under 21 years of age from entering the premises and posts notice of the prohibition
    • Does not offer video lottery games
    • Has a maximum seating capacity of 40 persons
    • Has a ventilation system that exhausts smoke from the business and is designed and terminated in accordance with the state building code standards for the occupancy classification in use AND
    • Requires all employees to read and sign a document that explains the dangers of exposure to secondhand smoke
  • Cigar Bar Certification Applications and Forms can be found on the Oregon Health Authority’s website.

Or. Rev. Stat. § 433.850: Smoke-free place of employment required; exceptions; posting signs

Or. Rev. Stat. § 433.845: Definitions for ORS 433.835 to 433.875

Localities may require additional business licenses.

Form Type / NameForm Number / Link
Oregon Department of Revenue: Cigarette and Tobacco Products Tax FormsCigarette and Tobacco Products Tax Forms
Revenue OnlineRevenue Online

Political Involvement

“Lobbying” means influencing, or attempting to influence, legislative action through oral or written communication with legislative officials, solicitation of executive officials or other persons to influence or attempt to influence legislative action or attempting to obtain the goodwill of legislative officials.

Or. Rev. Stat. § 171.725(8)

“Lobbyist” means:

  • Any individual who agrees to provide personal services for money or any other consideration for the purpose of lobbying
  • Any person who provides personal services as a representative of a corporation, association, organization or other groups, for the purpose of lobbying
  • Any public official who lobbies

Or. Rev. Stat. § 171.725(9)

“Legislative action” means introduction, sponsorship, testimony, debate, voting or any other official action on any measure, resolution, amendment, nomination, appointment, or report, or any matter that may be the subject of action by either house of the Legislative Assembly, or any committee of the Legislative Assembly, or the approval or veto thereof by the Governor.

Or. Rev. Stat. § 171.725(6)

Oregon’s Lobbying Regulation Act does not apply to the following persons:

  • News media, or their employees or agents, that in the ordinary course of business directly or indirectly urge legislative action but that engage in no other activities in connection with the legislative action
  • Any legislative official acting in an official capacity
  • Any individual who does not receive compensation or reimbursement of expenses for lobbying, who limits lobbying activities solely to formal appearances to give testimony before public sessions of committees of the Legislative Assembly, or public hearings of state agencies, and who, when testifying, registers an appearance in the records of the committees or agencies
  • A person who does not:
    • Agree to provide personal services for money or any other consideration for the purpose of lobbying
    • Spend more than an aggregate amount of 24 hours during any calendar quarter lobbying and
    • Spend an aggregate amount in excess of $100 lobbying during any calendar quarter
  • The Governor, chief of staff for the Governor, deputy chief of staff for the Governor, legal counsel to the Governor, deputy legal counsel to the Governor, Secretary of State, Deputy Secretary of State, State Treasurer, Deputy State, chief of staff for the office of the State Treasurer, Attorney General, Deputy Attorney General, Deputy Superintendent of Public Instruction, Commissioner of the Bureau of Labor and Industries, deputy commissioner of the Bureau of Labor and Industries, members and staff of the Oregon Law Commission who conduct the law revision program of the commission, or any judge

Or. Rev. Stat. § 171.735

Within 10 business days of spending more than 24 hours in a calendar quarter lobbying or more than $100 lobbying during any calendar quarter, or within 10 business days after agreeing to provide personal services for money or any other consideration for the purpose of lobbying, a lobbyist must register with the Oregon Government Ethics Commission by filing a Lobbyist Registration Statement. There is no fee to register, registrations expire on December 31st of each odd-numbered year, and a new Lobbyist Registration Statement must be submitted before January 31st of the following even-numbered year to renew registration.

Or. Rev. Stat. § 171.740: Lobbyist registration; contents of statements

Registered lobbyists and lobbyist employers must file quarterly lobbyist expenditure reports on April 15th, July 15th, October 15th, and January 15th of each year.

Or. Rev. Stat. § 171.745: Lobbyist statements of expenditures

Or. Rev. Stat. § 171.750: Lobbyist employer statements of expenditures

Or. Rev. Stat. § 171.752: Time for filing statements

Lobbying registration statements and expenditure reports may be filed through the Government Ethics Commission’s Electronic Filing System.

Form Type / NameForm Number / Link
Oregon Government Ethics Commission: Lobbying Forms and PublicationsLobbying Forms and Publications

Shipping Regulations

Out-of-state and internet sellers who sell tobacco products to Oregon consumers are subject to the same regulation as sellers located in Oregon. Internet sellers are also subject to federal and state laws governing delivery sales. 

As a matter of state law, a person accepting a purchase order for a delivery sale, prior to the first mailing, shipment or other delivery of tobacco to a consumer, must comply with all applicable laws including: 

  • The age verification requirements set forth in ORS 323.709;
  • The distributor license requirements set forth in ORS 323.712;
  • The disclosure requirements set forth in ORS 323.715;
  • The mailing or shipping requirements set forth in ORS 323.718;
  • The reporting requirements set forth in ORS 323.721

Or. Rev. Stat. § 323.706: Requirements for persons accepting delivery sale purchase orders

Before distributing tobacco products in Oregon, all persons must obtain a Distributor License. In addition, transporters must apply for a Permit for Transportation of Untaxed Tobacco Products to possess, acquire for transportation, or transport untaxed tobacco products. Transporters must carry the permit and all invoices or bills of lading covering the shipment in the vehicle during transport.  Additional information about licensing in Oregon is available at the Operating Your Business link above.

Or. Rev. Stat. § 323.712: Distributors’ licenses

Or. Rev. Stat. § 323.570: Transport of untaxed products; permit; bills of lading

Oregon has specific age verification requirements for the shipping of tobacco products. Delivery sellers must obtain signed written certifications that their customers meet the minimum age, as well as a copy of each customer’s valid, government-issued identification showing age or date of birth, prior to shipping any tobacco products. Sellers may only accept payment issued in the name of the prospective purchaser (i.e., a debit/credit card or personal check issued in that individual’s name) for each sale and must use a shipping method that requires a signature and photo identification from the customer or another non-minor individual residing at the same address.

Or. Rev. Stat. § 323.709: Requirements for persons mailing or shipping tobacco in delivery sales

Oregon imposes a tax on the distribution of all tobacco products in the state. For shipping purposes, the tax is imposed on a distributor at the time the distributor: brings, or causes to be brought into Oregon from without the state tobacco products for sale, storage, use, or consumption; or ships or transports tobacco products to retail dealers in Oregon, to be sold, stored, used, or consumed by those retail dealers.

For persons who bring untaxed tobacco products other than cigarettes into Oregon for resale, which includes blunt wraps, shisha, cigars, chew, roll-your-own, loose-leaf tobacco, and more, a Tobacco Products Distributor’s License is required. Licensed tobacco products distributors must file an Oregon Quarterly Tax Return for Tobacco Distributors (Form 530) and the associated schedules on or before the last day of January, April, July, and October of each year, along with payment for taxes due.

When tobacco products, upon which the appropriate tax has been reported and paid, are shipped or transported by a distributor to retail dealers outside of the state, to be sold by those retail dealers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit for the paid tax may be made to the distributor.

NOTE: a person who accepts a purchase order for a delivery sale of tobacco products may not make a delivery sale of tobacco products in Oregon if the sales invoice for the delivery sale does not comply with requirements found in ORS 323.538.

Or. Rev. Stat. § 323.505: Tax imposed on distribution; rate 

Or. Rev. Stat. § 323.538: Wholesale sales invoices; requirements; presumptions; penalty

Or. Rev. Stat. § 323.560: Credit of tax for tobacco products shipped out of state or returned to the manufacturer.

Or. Rev. Stat. § 323.724: Delivery sales of untaxed cigarettes or tobacco products prohibited

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.