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20 chapters · 1,901 sections in this title.
ORS 323.035 Distributions by manufacturers to licensed distributors exempted
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The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19; 2003 c.804 §6]
ORS 323.040 Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers
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The taxes imposed by ORS 323.005 to 323.482 do not apply to the sale of cigarettes by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes on the facilities of the carrier. Whenever cigarettes are sold b…
ORS 323.050 Storage in bonded warehouses exempted
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The taxes imposed by ORS 323.005 to 323.482 do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended. [1965 c.525 §22; 2003 c.804 §8]
ORS 323.055 Sales to federal installations and veterans’ institutions exempted
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The taxes imposed by ORS 323.005 to 323.482 do not apply to: (1) The sale of cigarettes to United States Army, Air Force, Navy, Marine Corps, Coast Guard, Space Force, National Oceanic and Atmospheric Administration or Public Health Service of the United States Department of Heal…