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Oregon Revised Statutes

Or. Rev. Stat. § 323.055 (2026)

Sales to federal installations and veterans’ institutions exempted

✓ current as of May 2026
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      323.055 Sales to federal installations and veterans’ institutions exempted. 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 Health and Human Services exchanges and commissaries and Navy or Coast Guard ships’ stores, the United States Department of Veterans Affairs, ships’ stores maintained under federal bond, or to any person that by virtue of the Constitution or statutes of the United States cannot be made the subject of taxation by this state.

      (2) The sale or gift of federally tax-free cigarettes when the cigarettes are delivered directly from the manufacturer under Internal Revenue bond to a veterans’ home or a hospital or domiciliary facility of the United States Department of Veterans Affairs for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax may not be imposed with respect to the use or consumption of these cigarettes by the institution or by the veteran patients or domiciliaries. [1965 c.525 §§21,24; 1991 c.67 §79; 2003 c.804 §9; 2012 c.106 §4; 2025 c.453 §8]

Notes of Decisions
Cited in 2 cases, 1974–2013 · leading case: Dixon v. Dep't of Revenue (Or. T.C. 2013).
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Dixon v. Dep't of Revenue (Or. T.C. 2013). “482 do not apply to the use or consumption of untaxed cigarettes transported to this state in a single lot or shipment of not more than 199 cigarettes, or of not more than 199 untaxed cigarettes obtained at one time from any of the instrumentalities listed in ORS 323.055(1).”…”
Carter & Son, Inc. v. Dep't of Revenue, 5 Or. Tax 379 (Or. T.C. 1974). “ORS 323.055 (1) provides that the tax imposed by ORS ch 323 does not apply to those who “by virtue of the constitution or statutes of the United States cannot be made tbe subject of taxation by this state.”
— Or. Rev. Stat. § 323.055(1) — 1 case
Dixon v. Dep't of Revenue (Or. T.C. 2013). “482 do not apply to the use or consumption of untaxed cigarettes transported to this state in a single lot or shipment of not more than 199 cigarettes, or of not more than 199 untaxed cigarettes obtained at one time from any of the instrumentalities listed in ORS 323.055(1).”…”
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