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Oregon Revised Statutes

Or. Rev. Stat. § 323.010 (2026)

Definitions for ORS 323.005 to 323.482

✓ current as of May 2026
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      323.010 Definitions for ORS 323.005 to 323.482. As used in ORS 323.005 to 323.482, unless the context requires otherwise:

      (1) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains:

      (a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;

      (b) Tobacco, in any form, that is functional in the product and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette;

      (c) Any roll of tobacco that is wrapped in any substance containing tobacco and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subsection; or

      (d) A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco and if 1,000 of these rolls collectively weigh not more than three pounds.

      (2) “Cigarette activity in this state”:

      (a) Means importing, storing or manufacturing cigarettes in this state, or exporting cigarettes out of this state, in order to sell the cigarettes either within or outside this state.

      (b) Does not include importing, storing, manufacturing or exporting of cigarettes that are to be consumed by the person doing the importing, storing, manufacturing or exporting.

      (3) “Contraband cigarettes” means cigarettes or packages of cigarettes:

      (a) That do not comply with the requirements of ORS 323.005 to 323.482 or 323.856 or the cigarette tax laws of another state or the federal government;

      (b) That bear trademarks that are counterfeit under ORS 647.135 or other state or federal trademark laws; or

      (c) That have been sold, offered for sale or possessed for sale in this state in violation of ORS 180.440.

      (4) “Department” means the Department of Revenue.

      (5) “Dealer” includes every person, other than a manufacturer or a person holding a distributor’s license, who engages in this state in the sale of cigarettes.

      (6) “Exporting” means the act of carrying or conveying goods from a point of manufacture or storage in this state to a location outside this state and may be further defined by the department by rule.

      (7) “Importing” means the act of bringing goods to a point of storage in this state from a location outside this state and may be further defined by the department by rule.

      (8) “In this state” means within the exterior limits of the State of Oregon and includes all territory within these limits owned by or ceded to the United States of America.

      (9) “Manufacturer” means any person who makes, manufactures or fabricates cigarettes for sale.

      (10) “Package” means the individual package, box or other container in which retail sales or gifts of cigarettes are normally made or intended to be made.

      (11) “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, receiver, trustee, syndicate, this state, any county, municipality, district or other political subdivision of the state, or any other group or combination acting as a unit.

      (12) “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatsoever, but does not include the sale of cigarettes by a manufacturer to a distributor.

      (13) “Taxpayer” means a distributor or other person required to pay a tax under ORS 323.005 to 323.482, and includes a distributor required to prepay a tax under ORS 323.068.

      (14) “Transporter” means any person importing or transporting into this state, or transporting in this state, cigarettes obtained from a source located outside this state, or from any person not licensed as a distributor under ORS 323.005 to 323.482. It does not include a licensed distributor, a common carrier to whom is issued a certificate or permit by the United States Surface Transportation Board to carry commodities in interstate commerce, or to a carrier of federal tax-free cigarettes in bond, or any person transporting no more than 199 cigarettes at any one time.

      (15) “Untaxed cigarette” means any cigarette that has not yet been distributed in such manner as to result in a tax liability under ORS 323.005 to 323.482.

      (16) “Use or consumption” includes the exercise of any right or power over cigarettes incident to the ownership thereof, other than the sale of the cigarettes or the keeping or retention thereof for the purpose of sale.

      (17) “Wholesaler” means any dealer who engages in the sale of cigarettes to any other dealer for purposes other than use or consumption. [1965 c.525 §§3,4,5,9,10,12,13,14,15,16,17; subsection (12) enacted as 1967 c.193 §2; 2001 c.5 §1; 2003 c.804 §§1,1a; 2019 c.525 §6]

Notes of Decisions
Cited in 7 cases (3 in the last 5 years), 2012–2026 · leading case: EAN Holdings, LLC v. Dept. of Rev., 24 Or. Tax 200 (Or. T.C. 2020).
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EAN Holdings, LLC v. Dept. of Rev., 24 Or. Tax 200 (Or. T.C. 2020). “See ORS 323.010(17) (cigarette tax) (defining “wholesaler” as “any dealer who engages in the sale of cigarettes to any other dealer for purposes other than use or consumption”); ORS 323.”
Dixon v. Dep't of Revenue (Or. T.C. 2013). · cites it 4× “) The Notices assessed unpaid cigarette taxes, citing ORS 323.010, 323.015, and 323.030. (Id.) The Notices identified the vendor as the “Hemi Group.”
Schwartz v. Washington Cnty. (Or. Ct. App. 2024). “and other smoking tobacco, snuff, snuff flour, cav- endish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and other forms of tobacco, prepared in a manner that makes the tobacco suitable for…”
Schwartz v. Washington Cnty. (Or. Ct. App. 2024). “and other smoking tobacco, snuff, snuff flour, cav- endish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and other forms of tobacco, prepared in a manner that makes the tobacco suitable for…”
Schwartz v. Washington Cnty., 375 Or. 227 (Or. 2026). “and other smoking tobacco, snuff, snuff flour, cav- endish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and other forms of tobacco, prepared in a manner that makes the tobacco suitable for…”
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). “” ORS 323.010(10). By defining “package” and explicitly imposing tax on the cigarettes individually, it may be inferred that Oregon legislature intended to impose a tax only on the contents of the packaging.”
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). “snuff, snuff flour, moist snuff, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in…”
— Or. Rev. Stat. § 323.010(10) — 1 case
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). “” ORS 323.010(10). By defining “package” and explicitly imposing tax on the cigarettes individually, it may be inferred that Oregon legislature intended to impose a tax only on the contents of the packaging.”
— Or. Rev. Stat. § 323.010(14) — 1 case
Dixon v. Dep't of Revenue (Or. T.C. 2013). “) The Notices assessed unpaid cigarette taxes, citing ORS 323.010, 323.015, and 323.030. (Id.) The Notices identified the vendor as the “Hemi Group.”
— Or. Rev. Stat. § 323.010(17) — 1 case
EAN Holdings, LLC v. Dept. of Rev., 24 Or. Tax 200 (Or. T.C. 2020). “See ORS 323.010(17) (cigarette tax) (defining “wholesaler” as “any dealer who engages in the sale of cigarettes to any other dealer for purposes other than use or consumption”); ORS 323.”
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