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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 323 - Cigarettes and Tobacco Products
Section 323.075 - Distributor to collect tax on certain sales.
Universal Citation:
OR Rev Stat § 323.075 (2025)
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Every distributor engaged in business in this state and selling or accepting orders for cigarettes with respect to the sale of which the taxes imposed by ORS 323.005 to 323.482 are inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the taxes with respect to the distribution of the cigarettes, at the time the purchaser becomes so obligated, collect the tax from the purchaser, if the purchaser is other than a licensed distributor, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. [1965 c.525 §27; 1981 c.797 §8]
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