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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 323 - Cigarettes and Tobacco Products
Section 323.515 - Exemption for tobacco products not subject to taxation by state.
Universal Citation:
OR Rev Stat § 323.515 (2025)
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The tax imposed by ORS 323.505 and 323.508 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state. [1985 c.816 §18; 2025 c.581 §4c]
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