Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0030 - When Distributor's License Required
Current through Register Vol. 63, No. 9, September 1, 2024
A distributor's license is required for each place of business at which a person engages in the distribution of cigarettes as defined in ORS 323.015(2). A distributor's license is required for any person distributing cigarettes in Oregon, including:
(1) Every cigarette manufacturer selling cigarettes in this state to persons other than licensed distributors;
(2) Every person who imports cigarettes into this state for sale;
(3) Every person who obtains untaxed cigarettes from a cigarette manufacturer for resale; and
(4) Common carriers engaged in interstate or foreign passenger service who sell cigarettes on their facilities in Oregon, and persons authorized to sell cigarettes on the facilities of such common carriers. For the purpose of this rule "facilities of a common carrier" are limited to the mobile equipment of the carrier used for the transportation of passengers.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.105
