Oregon § 323.640 Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco

Oregon Statutes

§ 323.640 — Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco

Oregon § 323.640

Vol.8

Title 29Revenue and Taxation

Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.640 (Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 323.640 (2026).

Text

(1)The taxes imposed by ORS 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.

(2)Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505.

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