Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0350 - Exemptions Defined
Universal Citation: OR Admin Rules 150-323-0350
Current through Register Vol. 63, No. 9, September 1, 2024
The taxes imposed by the Tobacco Products Tax Act shall not apply to tobacco products which are stored in a bonded warehouse and which are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended, or which are sold to United States Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges or commissaries and Navy or Coast Guard ship's stores, and United States Veterans Administration ship's stores maintained under federal bond.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.515
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