2017 ORS 323.640¹
Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco

(1) The taxes imposed by ORS 323.505 (Tax imposed on distribution) are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.

(2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 (Tax imposed on distribution) shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505 (Tax imposed on distribution). [1985 c.816 §44a]

Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 323, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.