Chapter 323

NOTES OF DECISIONS

      This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

      323.060

NOTES OF DECISIONS

      Where plaintiff taxpayers purchased cigarettes and had them delivered into Oregon in quantities of more than 199 and no Oregon tax had been paid on cigarettes, plaintiff-taxpayers, as consumers, were responsible for paying Oregon cigarette tax. Dixon v. Dept. of Revenue, 21 OTR 383 (2014)

      323.455

ATTY. GEN. OPINIONS: Distribution of state moneys when all land within city is owned by private party, (1983) Vol 44, p 20

      323.500

NOTES OF DECISIONS

      Taxpayer, who did not own store that ultimately sold tobacco products, but who paid for tobacco products on behalf of store is liable for taxes because taxpayer caused tobacco products to enter this state as “distributor.” Downer v. Dept. of Revenue, 20 OTR 273 (2011)

      In determining “price paid for untaxed tobacco products,” court looks at “consideration” given “for” untaxed tobacco products, starting with contract between seller and buyer. Global Hookah Distributors, Inc. v. Dept. of Rev., 24 OTR 562 (2021)

      323.505

NOTES OF DECISIONS

      If charges on invoices are consideration for something other than tobacco products, those charges may be excludable from price of tobacco products for purposes of determining tax liability under this section. Global Hookah Distributors, Inc. v. Dept. of Rev., 24 OTR 562 (2021)