OAR 150-323-0360
When Tobacco Product Distributor’s License Required
A distributor's license is required for each place of business at which a person engages in the distribution of tobacco products as defined in ORS 323.500. A tobacco product distributor's license is required for any person distributing tobacco products in Oregon, including:
# (1)
(1) Bringing or causing to be brought, into this state, tobacco products for sale, storage, use or consumption;
# (2)
(2) Making, manufacturing, or fabricating tobacco products in this state for sale, storage, use or consumption in this state;
# (3)
(3) Shipping or transporting tobacco products to retail dealers in this state, to be sold, stored, used or consumed by those retail dealers in this state;
# (4)
(4) Storing untaxed tobacco products in this state that are intended to be for sale, use or consumption in this state; or
# (5)
(5) Selling untaxed tobacco products in this state.
# (6)
(6) A person who files an application for a distributor's license under ORS 323.520 must include with the application a written statement certifying that the person will comply with ORS 180.483 and 180.486 pertaining to tobacco of certain nonparticipating manufacturers.
# (7)
(7) Tobacco distributor license applications are certified under ORS 323.520 by:
(a) Hand signing the application.
(b) An electronic signature (as defined in ORS chapter 84) associated with an application filed in electronic (as defined in ORS chapter 84) form and successfully transmitted to the department, by the applicant.
Amendment history
Renumbered from 150-323.520, REV 73-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-323-0380 · Other Tobacco Product (OTP) Distributor License…
- 150-323-0390 · Suspension or Revocation of Other Tobacco Product…
- 150-323-0400 · Definitions
- 150-323-0410 · Credit for Tobacco Tax Paid; Refund
- 150-323-0420 · Civil Penalties for Violation of Other Tobacco Products…
- 150-323-0430 · Civil Penalties for Failure to Pay Other Tobacco…
- 150-323-0500 · Tobacco Products and Inhalant Delivery System Retail…
- 150-323-0510 · Tobacco Products and Inhalant Delivery System Retail…
- 150-323-0520 · Tobacco Products and Inhalant Delivery System Retail…