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Oregon Revised Statutes

Or. Rev. Stat. § 323.030 (2026)

Tax imposed; rate; exclusiveness; only one distribution taxed

✓ current as of May 2026
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      323.030 Tax imposed; rate; exclusiveness; only one distribution taxed. (1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state.

      (2) The taxes imposed by ORS 323.005 to 323.482 are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes.

      (3) Any cigarette with respect to which a tax has been prepaid under ORS 323.068 or has otherwise once been imposed under ORS 323.005 to 323.482 is not subject upon a subsequent distribution to the taxes imposed by ORS 323.005 to 323.482.

      (4) In addition to and not in lieu of any other tax imposed under ORS 323.005 to 323.482, every distributor shall pay a tax upon distributions of cigarettes at the rate of 7.5 mills for the distribution of each cigarette in this state. [1965 c.525 §§18,30; 1971 c.535 §1; 1985 c.816 §1; 1989 c.866 §1; 1997 c.2 §1; 2003 c.804 §4; 2013 s.s. c.5 §§14,15,16]

Notes of Decisions
Cited in 11 cases (1 in the last 5 years), 1974–2021 · leading case: Bernstein Bros. v. Dep't of Revenue, 661 P.2d 537 (Or. 1983).
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Bernstein Bros. v. Dep't of Revenue, 661 P.2d 537 (Or. 1983). · cites it 8× “(1) In addition to and not in lieu of the tax upon distributions of cigarettes imposed by ORS 323.030, every distributor shall pay a tax upon distributions of cigarettes that occur on or after the first day of the month following the effective date of this 1981 Act, and prior to…”
Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021). “See Or Laws 1965, ch 525, § 18 (tax on distribution); ORS 323.030 (tax on distribution); cf. IRC § 5701(c) (1965) (imposing federal excise tax on cigarettes based on dollar amount per thousand cigarettes within each of two weight classes).”
Girard v. Myers, 45 P.3d 934 (Or. 2002). “ORS 323.030(1); Oregon Laws 1995, ch 385, section 3(1) as extended by HB 3433, section 1(1).”
Dixon v. Dep't of Revenue (Or. T.C. 2013). · cites it 4× “) Plaintiffs did not offer any evidence that the cigarettes upon which taxes were imposed by Defendant in its Notices had previously been subject to the cigarette tax under ORS 323.030 and 323.031. Plaintiffs argue that “the cigarette tax for [Plaintiffs’] cigarettes should be…”
Wilson/Fitz v. Rosenblum (Or. 2017). · cites it 2× “ORS 323.030. The tax is collected from distributors before retail- ers purchase the products and sell them to consumers.”
Wilson/Fitz v. Rosenblum (Or. 2017). · cites it 2× “ORS 323.030. The tax is collected from distributors before retailers purchase the products and sell them to consumers.”
Girard/Edelman v. Myers (Or. 2002). “ORS 323.030(1); Oregon Laws 1995, ch 385, section 3(1) as extended by HB 3433, section 1(1).”
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). “” ORS 323.030(1) (emphasis added). Additionally, the cigarette tax provisions specifically define “[p]ackage” as “the individual package, box or other container in which retail sales or gifts of cigarettes are normally made or intended to be made.”
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). “See ORS 323.030(1); ORS 323.505(2). Plaintiff argues that Oregon “imposes excise tax on cigars and cigarettes on a per-unit basis” even though “a wholesaler of cigars and cigarettes can incur expenses similar or identical to Overhead Costs.”
Bernstein Bros. v. Dep't of Revenue, 9 Or. Tax 197 (Or. T.C. 1982). “(1) In addition to and not in lieu of the tax upon distributions of cigarettes imposed by ORS 323.030, every distributor shall pay a tax upon distribution of cigarettes that occur on or after the first day of the month following the effective date of this 1981 Act [, and prior…”
Carter & Son, Inc. v. Dep't of Revenue, 5 Or. Tax 379 (Or. T.C. 1974). “A portion of the pertinent law, ORS 323.030, imposes upon the distributor the duty to “pay a tax upon his distribution of cigarettes.”
— Or. Rev. Stat. § 323.030(1) — 6 cases
Bernstein Bros. v. Dep't of Revenue, 661 P.2d 537 (Or. 1983). “(1) In addition to and not in lieu of the tax upon distributions of cigarettes imposed by ORS 323.030, every distributor shall pay a tax upon distributions of cigarettes that occur on or after the first day of the month following the effective date of this 1981 Act, and prior to…”
Girard v. Myers, 45 P.3d 934 (Or. 2002). “ORS 323.030(1); Oregon Laws 1995, ch 385, section 3(1) as extended by HB 3433, section 1(1).”
Girard/Edelman v. Myers (Or. 2002). “ORS 323.030(1); Oregon Laws 1995, ch 385, section 3(1) as extended by HB 3433, section 1(1).”
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). “” ORS 323.030(1) (emphasis added). Additionally, the cigarette tax provisions specifically define “[p]ackage” as “the individual package, box or other container in which retail sales or gifts of cigarettes are normally made or intended to be made.”
Dixon v. Dep't of Revenue (Or. T.C. 2013). “) Plaintiffs did not offer any evidence that the cigarettes upon which taxes were imposed by Defendant in its Notices had previously been subject to the cigarette tax under ORS 323.030 and 323.031. Plaintiffs argue that “the cigarette tax for [Plaintiffs’] cigarettes should be…”
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