IPCPR Legislative | Oregon

Oregon

oregon

Oregon State Contact Information

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

Oregon Government Ethics Commission
(503) 378-5105

Taxation in Oregon

 

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

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 at https://revenueonline.oregon.gov/tap/_/.

Oregon Department of Revenue: Cigarette and Tobacco Products Tax Forms
http://www.oregon.gov/dor/TOB/Pages/forms-tobacco.aspx

 

Form 530: 2015 Oregon Quarterly Tax Return for Tobacco Distributors
http://www.oregon.gov/dor/TOB/docs/form-530_605-004_2015.pdf

 

Form 531: 2015 Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual or business)
http://www.oregon.gov/dor/TOB/docs/form-531_605-006_2015.pdf

 

Form 532: 2015 Oregon Quarterly tax Return for Manufacturers Distributing Nonexempt Tobacco Products
http://www.oregon.gov/dor/TOB/docs/form-532_605-005_2015.pdf

 

Form 530, Form 531, and Form 532 Schedules

 

Schedule 1 – Tobacco Products Tax
http://www.oregon.gov/dor/TOB/docs/schedule-1_605-011_2015.pdf

 

Schedule 2 – Tax on Moist Snuff (Definition A) on Units at or Below Floor
http://www.oregon.gov/dor/TOB/docs/schedule-2_605-012_2015.pdf

 

Schedule 3 – Tax on Moist Snuff (Definition A) on Units Above Floor
http://www.oregon.gov/dor/TOB/docs/schedule-3_605-013_2015.pdf

 

Schedule 4 – Tax on Moist Snuff (Definition B) on Units at or Below Floor
http://www.oregon.gov/dor/TOB/docs/schedule-4_605-014_2015.pdf

 

Schedule 5 – Tax on Moist Snuff (Definition B) on Units Above Floor
http://www.oregon.gov/dor/TOB/docs/schedule-5_605-018_2015.pdf

 

Schedule 6 – Cigar Tax on Cigars Subject to Cap
http://www.oregon.gov/dor/TOB/docs/schedule-6_605-015_2015.pdf

 

Schedule 7 – Cigar Tax on Cigars Below Cap
http://www.oregon.gov/dor/TOB/docs/schedule-7_605-016_2015.pdf

 

Revenue Online
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)

 

“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

 

“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)

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