IPCPR Legislative | Operating Your Business in Oregon

Operating Your Business in Oregon

oregon

Operating Your Business in Oregon

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

 

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
    • Has been issued and operates under a Full On-Premises Liquor Sales License
    • 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 at
    https://public.health.oregon.gov/PreventionWellness/TobaccoPrevention/SmokefreeWorkplaceLaw/Pages/certification.aspx#cigarbar_app_forms

 

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.

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

 

Application for Distributor/Wholesaler License
http://www.oregon.gov/dor/TOB/docs/105-001.pdf

 

Application for Permit for Transportation of Untaxed Tobacco Products
http://www.oregon.gov/dor/BUS/docs/untaxed-tobacco-products_605-003.pdf

 

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/_/

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