Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 323.085

Presumptions regarding distribution and prepayment of tax

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      323.085 Presumptions regarding distribution and prepayment of tax. (1) Unless the contrary is established, it shall be presumed that all cigarettes acquired by a distributor are untaxed cigarettes, and that all cigarettes manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.

      (2) All taxes paid pursuant to the provisions of ORS 323.005 to 323.482 are intended to be direct taxes on the retail consumer for which required prepayment, through the purchase and affixation of tax stamps, is only to achieve convenience and facility in the collection and administration of the tax. When the tax is paid by any person other than the retail consumer, the payment shall be considered an advance payment to be added to the price of the cigarette and recovered from the retail consumer. Except for a person selling cigarettes through a vending machine or machines, any person selling cigarettes at retail shall state or separately display in the retail premises a notice of the amount of the tax included in the selling price and charged or payable pursuant to ORS 323.005 to 323.482. The provisions of this subsection do not affect the method of prepayment of the tax as provided by ORS 323.005 to 323.482. [1965 c.525 §§28,31; 2003 c.804 §12]

 

      323.086 [1989 c.866 §3; repealed by 1995 c.79 §179]

 

      323.087 [1989 c.866 §4; repealed by 1995 c.79 §179]

 

      323.089 [1989 c.866 §5; repealed by 1995 c.79 §179]

 

      323.091 [1989 c.866 §6; repealed by 1995 c.79 §179]

 

(License and Bond)

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1974–2021 · leading case: EAN Holdings, LLC v. Dept. of Rev.
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EAN Holdings, LLC v. Dept. of Rev. (2020) ortc “500(11) (other tobacco products tax) (defining “retail dealer” as “any person who is engaged in the business of selling or otherwise dispensing tobacco products to consum- ers”); see also ORS 323.085(2) (stating legislative intention to impose cigarette taxes on the “retail…”
Global Hookah Distributors, Inc. v. Dept. of Rev. (2021) ortc “See ORS 323.085(2). However, neither party has proffered an explana- tion of its meaning or purpose, and the court has found no basis to conclude that the phrase has any connection with the measure of any tax base.”
Dixon v. Dept. of Rev. (2014) ortc “ORS 323.085(2). Taxpayers also argue that provisions of ORS 323.”
Carter & Son, Inc. v. Department of Revenue (1974) ortc “” ORS 323.085 (2) provides that “[a] 11 taxes paid pursuant to the provisions of this chapter shall be presumed to be direct taxes on the retail consumer precollected for the purpose of convenience and facility only.”
— Or. Rev. Stat. § 323.085(2) — 3 cases
EAN Holdings, LLC v. Dept. of Rev. (2020) ortc “500(11) (other tobacco products tax) (defining “retail dealer” as “any person who is engaged in the business of selling or otherwise dispensing tobacco products to consum- ers”); see also ORS 323.085(2) (stating legislative intention to impose cigarette taxes on the “retail…”
Global Hookah Distributors, Inc. v. Dept. of Rev. (2021) ortc “See ORS 323.085(2). However, neither party has proffered an explana- tion of its meaning or purpose, and the court has found no basis to conclude that the phrase has any connection with the measure of any tax base.”
Dixon v. Dept. of Rev. (2014) ortc “ORS 323.085(2). Taxpayers also argue that provisions of ORS 323.”
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