Oregon Revised Statutes (Tax Chapters)
ORS § 323.700
Definitions for ORS 323.700 to 323.730
As used in ORS 323.700 to 323.730:
# (1)
“Consumer” means an individual who is not a distributor or a retailer.
# (2)
“Delivery sale”:
# (a)
Means a sale of tobacco to a consumer in this state in which:
(A) The consumer submits the order for the sale by means of a telephone or other method of voice transmission, a delivery service or the Internet or other online service; or
(B) The tobacco is delivered by use of a delivery service.
# (b)
Includes any sale of tobacco described in paragraph (a) of this subsection, regardless of whether the seller is located within Indian country or is otherwise within or outside of this state.
# (c)
Does not include any sale to a distributor or retailer in this state.
# (3)
“Delivery service” means any person that is engaged in the commercial delivery of letters, packages or other containers.
# (4)
“Distributor” means a person that is licensed under ORS 323.105 or 323.530.
# (5)
“Indian country” has the meaning given that term in 18 U.S.C. 1151.
# (6)
“Mail” means the use of the United States Postal Service for delivery of letters, packages or other containers.
# (7)
“Person accepting a purchase order for a delivery sale” means a person who fills a tobacco purchase order given by a consumer and processes the order for mail, shipping or other delivery, or who contracts with another party to provide delivery service.
# (8)
“Purchase order” means a written or electronic document authorizing a seller to provide goods.
# (9)
“Sale of tobacco to a consumer” means any sale of tobacco to an individual in this state, unless the individual is a distributor or retailer.
# (10)
“Retailer” means a person that sells tobacco to individuals for personal consumption.
# (11)
“Shipping container” means a container in which tobacco is packaged in connection with a delivery sale.
# (12)
“Shipping documents” means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.
# (13)
“Tobacco” means cigarettes, as defined in ORS 323.010, or tobacco products, as defined in ORS 323.500.
Amendment history
2003 c.804 §73; 2021 c.179 §6
Source: view the official text
In this chapter (40 sections)
- 323.598 · Disclosure of license information
- 323.600 · Department determination of amount of tax; deficiency…
- 323.605 · Immediate determination and collection of tax
- 323.607 · Time limit for issuing notice of deficiency for substantial…
- 323.610 · Collection of unpaid tax
- 323.612 · Seizure and forfeiture of contraband tobacco products; appeal
- 323.613 · Exchanges of information with other governmental units
- 323.615 · Refund agreement with governing body of Indian reservation;…
- 323.618 · Venue; department certificate as evidence
- 323.619 · Actions by Attorney General; limitation on actions; authority
- 323.620 · Remedies cumulative
- 323.623 · Appeals
- 323.625 · Disposition of moneys other than inhalant delivery system…
- 323.627 · Disposition of proceeds of tax imposed on inhalant delivery…
- 323.628 · Disposition of proceeds of tax imposed on oral nicotine…
- 323.630 · Civil and criminal penalties for violations of ORS 323.500 to…
- 323.632 · Offense of unlawful distribution of tobacco products;…
- 323.635 · Penalties in ORS 323.630 and 323.632 additional to other…
- 323.640 · Tax on distributors in lieu of all other state, county or…
- 323.645 · Short title
- 323.700 · Definitions for ORS 323.700 to 323.730
- 323.703 · Delivery sales to persons under 21 years of age prohibited
- 323.706 · Requirements for persons accepting delivery sale purchase…
- 323.709 · Requirements for persons mailing or shipping tobacco in…
- 323.712 · Required licenses
- 323.715 · Notice requirements for delivery sales
- 323.718 · [2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13]
- 323.721 · Delivery sales reporting requirements
- 323.724 · Noncompliant delivery sales of tobacco prohibited
- 323.727 · Penalties for violating ORS 323.700 to 323.730; seizure and…
- 323.730 · Persons who may bring actions
- 323.740 · Entry and examination by department
- 323.800 · Definitions for ORS 323.800 to 323.807
- 323.803 · Findings and purpose
- 323.804 · Liability of nonparticipating manufacturer for equity…
- 323.806 · Required actions by manufacturers; liability of importers
- 323.807 · Assignment of interest in qualified escrow fund to state
- 323.810 · Definitions for ORS 323.810 to 323.816
- 323.813 · Findings and purpose
- 323.816 · Required actions by manufacturer