OAR 150-323-0020
Allowance of Sales within this State of Cigarettes Stamped with other States’ Indicia
# (1)
(1) Generally, cigarettes sold by a wholesale cigarette distributor within this state must be stamped with an Oregon cigarette stamp. If sold to a retailer of another state, the cigarettes shall be stamped with the other state's indicia and must be transported by U. S. Mail, a licensed interstate common carrier or by the seller to a point outside this state.
# (2)
(2) An exception is made for the sale to and self-service pickup by a licensed retailer of another state who will immediately transport the cigarettes out of this state. In such an event, the distributor must, at the time of sale and shipment, obtain from the purchaser a signed, sworn statement under penalties for false swearing. The statement shall be on the invoice. The statement shall attest (a) that the purchaser is a retailer licensed to sell cigarettes in the other state, (b) that the cigarettes are being purchased for resale in the state for which the cigarettes are stamped and (c) that the purchaser will immediately transport the cigarettes out of this state to the state for which the cigarettes are stamped.
# (3)
(3) The seller shall keep a copy of the invoice in the seller's possession. Failure to retain the invoice or to obtain the sworn statement shall cause the distributor to be liable for the Oregon Cigarette Tax, together with any penalty and interest accrued, on the product sold. It shall be the seller's duty to ensure the purchaser is a licensed retailer of the other state.
# (4)
(4) The department reserves the right to require such additional proof as it deems necessary in any particular case.
Amendment history
Renumbered from 150-323.030-(B), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-323-0010 · Exemption of Cigarette Sales in Interstate or Foreign…
- 150-323-0020 · Allowance of Sales within this State of Cigarettes…
- 150-323-0030 · When Distributor’s License Required
- 150-323-0040 · Certification Applicant Will Comply with Requirements
- 150-323-0050 · When Cigarette Wholesaler’s License is Required; Denial…
- 150-323-0060 · Security Bond Requirements for Cigarette Distributors
- 150-323-0070 · Denial of a Cigarette Distributor’s License
- 150-323-0080 · Notification of Proposed Suspension or Revocation of…
- 150-323-0090 · Tax Stamp Units of Sale; Minimum Sales
- 150-323-0100 · Manner of Affixing Stamps
- 150-323-0110 · Definition of “Appropriate Stamp”
- 150-323-0120 · Responsibility for Affixing of Tax Stamps
- 150-323-0130 · Payment Type for Cigarette Stamps
- 150-323-0140 · Deferred Payment Purchases; Bond Requirement; Credit…
- 150-323-0150 · Written Authorization for Cigarette Stamp Purchases
- 150-323-0160 · Restoration of Deferred Payment Plan Privileges for…
- 150-323-0170 · Vending Machine Visibility Requirements
- 150-323-0180 · Segregation of Cigarette Inventories
- 150-323-0190 · Cigarette Invoice Requirements
- 150-323-0200 · Permit Required for Transportation of Untaxed Cigarettes…
- 150-323-0210 · Cigarettes Damaged in Transit
- 150-323-0220 · Refund of Value of Unused or Mutilated, but…
- 150-323-0230 · Refund Value of Stamps on Unsalable and Misstamped…
- 150-323-0240 · Refund of Overpayments
- 150-323-0250 · Distributor’s Reports — Generally
- 150-323-0260 · Reports of Cigarette Tax Activity in Oregon
- 150-323-0270 · Extension of Time for Reports
- 150-323-0280 · Collection of Unsecured, Unpaid Tax After Deficiency or…
- 150-323-0290 · Civil Penalties for Violation of Cigarette Tax Provisions
- 150-323-0300 · Civil Penalties for Violation of Cigarette Tax Stamping…
- 150-323-0305 · Inhalant Delivery Systems
- 150-323-0307 · Oral Nicotine Products
- 150-323-0310 · Definition of Moist Snuff
- 150-323-0315 · Little Cigars
- 150-323-0320 · Quarterly Tax Discount
- 150-323-0330 · Determining Wholesale Sales Price
- 150-323-0340 · Extension of Time for Filing Returns
- 150-323-0350 · Exemptions Defined
- 150-323-0360 · When Tobacco Product Distributor’s License Required
- 150-323-0370 · Bonding Requirement