Oregon Revised Statutes
Or. Rev. Stat. § 323.075 (2026)
Distributor to collect tax on certain sales
✓ current as of May 2026
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323.075 Distributor to collect tax on certain sales. Every distributor engaged in business in this state and selling or accepting orders for cigarettes with respect to the sale of which the taxes imposed by ORS 323.005 to 323.482 are inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the taxes with respect to the distribution of the cigarettes, at the time the purchaser becomes so obligated, collect the tax from the purchaser, if the purchaser is other than a licensed distributor, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. [1965 c.525 §27; 1981 c.797 §8]
Notes of Decisions
Cited in 2
cases, 1974–1983 · leading case: Bernstein Bros. v. Dep't of Revenue, 661 P.2d 537 (Or. 1983).
Bernstein Bros. v. Dep't of Revenue, 661 P.2d 537 (Or. 1983). “ORS 323.075 is amended to read: "323.075.”
Carter & Son, Inc. v. Dep't of Revenue, 5 Or. Tax 379 (Or. T.C. 1974). “Hale) that the cigarettes were destined for sale by the consignee-retailer in the State of Washington for consumption in that state, it continued subject to ORS 323.075. This section requires, upon a distribution, if the purchaser is not then obligated to pay the tax (in…”
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