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Oregon Revised Statutes

Or. Rev. Stat. § 323.500 (2026)

Definitions for ORS 323.500 to 323.645

✓ current as of May 2026
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      323.500 Definitions for ORS 323.500 to 323.645. As used in ORS 323.500 to 323.645, unless the context otherwise requires:

      (1) “Business” means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.

      (2) “Cigar” means 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 more than three pounds. “Cigar” does not include a cigarette, as defined in ORS 323.010.

      (3) “Consumer” means any person who purchases tobacco products in this state for the person’s use or consumption or for any purpose other than for reselling the tobacco products to another person.

      (4) “Contraband tobacco products” means tobacco products or packages containing tobacco products:

      (a) That do not comply with the requirements of ORS 323.500 to 323.645;

      (b) That do not comply with the requirements of the tobacco products tax laws of the federal government or of other states;

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

      (d) That have been sold, offered for sale or possessed for sale in this state in violation of ORS 180.486.

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

      (6) “Distribute” means:

      (a) Bringing, or causing to be brought, into this state from without this state tobacco products for sale, storage, use or consumption;

      (b) Making, manufacturing or fabricating tobacco products in this state for sale, storage, use or consumption in this state;

      (c) Shipping or transporting tobacco products to retail dealers in this state, to be sold, stored, used or consumed by those retail dealers;

      (d) Storing untaxed tobacco products in this state that are intended to be for sale, use or consumption in this state;

      (e) Selling untaxed tobacco products in this state; or

      (f) As a consumer, being in possession of untaxed tobacco products in this state.

      (7) “Distributor” means:

      (a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale;

      (b) Any person who makes, manufactures or fabricates tobacco products in this state for sale in this state;

      (c) Any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retail dealers in this state, to be sold by those retail dealers;

      (d) Any person, including a retail dealer, who sells untaxed tobacco products in this state; or

      (e) A consumer in possession of untaxed tobacco products in this state.

      (8)(a) “Inhalant delivery system” means:

      (A) A device that can be used to deliver nicotine in the form of a vapor or aerosol to a person inhaling from the device; or

      (B) A component of a device described in this paragraph or a substance in any form sold for the purpose of being vaporized or aerosolized by a device described in this paragraph, whether the component or substance is sold separately or is not sold separately.

      (b) “Inhalant delivery system” does not include:

      (A) Any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for any other therapeutic purpose, if the product is marketed and sold solely for the approved purpose;

      (B) If sold separately, battery chargers, straps or lanyards; or

      (C) Marijuana items as defined in ORS 475C.009.

      (9) “Manufacturer” means a person who manufactures tobacco products for sale.

      (10) “Moist snuff” means:

      (a) Any finely cut, ground or powdered tobacco that is not intended to be smoked or placed in a nasal cavity; or

      (b) Any other product containing tobacco that is intended or expected to be consumed without being combusted.

      (11)(a) “Oral nicotine product” means any noncombustible product that:

      (A) Contains nicotine derived from any source, or a nicotine analog; and

      (B) Is intended for human consumption via the oral cavity by any means other than inhalation.

      (b) “Oral nicotine product” does not include:

      (A) Moist snuff; or

      (B) Any product regulated as a drug or device by the United States Food and Drug Administration under chapter V of the Federal Food, Drug and Cosmetic Act (21 U.S.C. 351 et seq.).

      (12) “Place of business” means any place where tobacco products are sold or where tobacco products are manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machine.

      (13) “Retail dealer” means any person who is engaged in the business of selling or otherwise dispensing tobacco products to consumers. The term also includes the operators of or recipients of revenue from all places such as smoke shops, cigar stores and vending machines, where tobacco products are made or stored for ultimate sale to consumers.

      (14) “Sale” means any transfer, exchange or barter, in any manner or by any means, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of ORS 323.500 to 323.645, or for any other purpose.

      (15) “Taxpayer” includes a distributor or other person required to pay a tax imposed under ORS 323.500 to 323.645.

      (16) “Tobacco products” means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, 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 a pipe or otherwise, or both for chewing and smoking, oral nicotine products and inhalant delivery systems, but does not include cigarettes as defined in ORS 323.010.

      (17) “Untaxed tobacco products” means tobacco products for which the tax required under ORS 323.500 to 323.645 has not been paid.

      (18) “Wholesale sales price” means the price paid for untaxed tobacco products to or on behalf of a seller by a purchaser of the untaxed tobacco products. [1985 c.816 §15; 2001 c.982 §2; 2003 c.804 §31; 2009 c.717 §1; 2019 c.525 §11; 2025 c.581 §4]

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 2011–2021 · leading case: Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021).
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Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021). · cites it 12× “Plaintiff (taxpayer) brings statutory and constitu- tional challenges to Defendant’s (the department’s) assess- ments of Oregon’s Tobacco Products Tax (the TPT) on tobacco Cite as 24 OTR 562 (2021) 563 products other than cigarettes, codified at ORS 323.500 to 323.645 (the TPT…”
EAN Holdings, LLC v. Dept. of Rev., 24 Or. Tax 200 (Or. T.C. 2020). “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 323.500(11) (other tobacco products tax) (defining “retail dealer” as “any person who is engaged in the…”
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). · cites it 13× “) • Plaintiff is an Oregon licensed distributor of other tobacco products, and is therefore a “distributor” within the meaning of ORS 323.500. (Id.) • “Defendant’s math calculations in its Auditor’s Report are correct[,]” as are Plaintiff’s tax calculations in its quarterly…”
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). · cites it 12× “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). · cites it 6× ““Distribute” and “distributor” are defined in ORS 323.500, which states, in pertinent part: “(6) „Distribute” means: “(a) Bringing, or causing to be brought, into this state from without this state tobacco products for sale, storage, use or consumption; “* * * * * “(c) Shipping…”
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). · cites it 5× “” ORS 323.500(11). Retail dealers are required to maintain records sufficient to prove that the tax has been paid on all tobacco products that they offer for sale.”
Downer v. Dep't of Revenue, 292 P.3d 524 (Or. 2012). · cites it 2× “See ORS 323.500 to 323.645 (imposing taxes on distributors of tobacco products within Oregon).”
Lil Pantry Mkt. & Deli LLC v. Dept. of Rev. (Or. T.C. 2017). “The statute concerning OTP taxes is virtually identical: “A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.500 to 323.645.” ORS 323.630(1)(a).”
— Or. Rev. Stat. § 323.500(1) — 1 case
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
— Or. Rev. Stat. § 323.500(10) — 1 case
Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021). “Plaintiff (taxpayer) brings statutory and constitu- tional challenges to Defendant’s (the department’s) assess- ments of Oregon’s Tobacco Products Tax (the TPT) on tobacco Cite as 24 OTR 562 (2021) 563 products other than cigarettes, codified at ORS 323.500 to 323.645 (the TPT…”
— Or. Rev. Stat. § 323.500(11) — 3 cases
Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021). “Plaintiff (taxpayer) brings statutory and constitu- tional challenges to Defendant’s (the department’s) assess- ments of Oregon’s Tobacco Products Tax (the TPT) on tobacco Cite as 24 OTR 562 (2021) 563 products other than cigarettes, codified at ORS 323.500 to 323.645 (the TPT…”
EAN Holdings, LLC v. Dept. of Rev., 24 Or. Tax 200 (Or. T.C. 2020). “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 323.500(11) (other tobacco products tax) (defining “retail dealer” as “any person who is engaged in the…”
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). “” ORS 323.500(11). Retail dealers are required to maintain records sufficient to prove that the tax has been paid on all tobacco products that they offer for sale.”
— Or. Rev. Stat. § 323.500(13) — 1 case
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). ““Distribute” and “distributor” are defined in ORS 323.500, which states, in pertinent part: “(6) „Distribute” means: “(a) Bringing, or causing to be brought, into this state from without this state tobacco products for sale, storage, use or consumption; “* * * * * “(c) Shipping…”
— Or. Rev. Stat. § 323.500(14) — 2 cases
Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021). “Plaintiff (taxpayer) brings statutory and constitu- tional challenges to Defendant’s (the department’s) assess- ments of Oregon’s Tobacco Products Tax (the TPT) on tobacco Cite as 24 OTR 562 (2021) 563 products other than cigarettes, codified at ORS 323.500 to 323.645 (the TPT…”
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). “) • Plaintiff is an Oregon licensed distributor of other tobacco products, and is therefore a “distributor” within the meaning of ORS 323.500. (Id.) • “Defendant’s math calculations in its Auditor’s Report are correct[,]” as are Plaintiff’s tax calculations in its quarterly…”
— Or. Rev. Stat. § 323.500(15) — 1 case
Global Distrib. & Wholesaler v. Dep't of Revenue (Or. T.C. 2012). ““Distribute” and “distributor” are defined in ORS 323.500, which states, in pertinent part: “(6) „Distribute” means: “(a) Bringing, or causing to be brought, into this state from without this state tobacco products for sale, storage, use or consumption; “* * * * * “(c) Shipping…”
— Or. Rev. Stat. § 323.500(16) — 2 cases
Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021). “Plaintiff (taxpayer) brings statutory and constitu- tional challenges to Defendant’s (the department’s) assess- ments of Oregon’s Tobacco Products Tax (the TPT) on tobacco Cite as 24 OTR 562 (2021) 563 products other than cigarettes, codified at ORS 323.500 to 323.645 (the TPT…”
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). “) • Plaintiff is an Oregon licensed distributor of other tobacco products, and is therefore a “distributor” within the meaning of ORS 323.500. (Id.) • “Defendant’s math calculations in its Auditor’s Report are correct[,]” as are Plaintiff’s tax calculations in its quarterly…”
— Or. Rev. Stat. § 323.500(2) — 1 case
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
— Or. Rev. Stat. § 323.500(3)(a) — 1 case
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
— Or. Rev. Stat. § 323.500(4)(a) — 1 case
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
— Or. Rev. Stat. § 323.500(6) — 2 cases
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). “) • Plaintiff is an Oregon licensed distributor of other tobacco products, and is therefore a “distributor” within the meaning of ORS 323.500. (Id.) • “Defendant’s math calculations in its Auditor’s Report are correct[,]” as are Plaintiff’s tax calculations in its quarterly…”
— Or. Rev. Stat. § 323.500(7) — 3 cases
Global Hookah Distributors, Inc. v. Dept. of Rev., 24 Or. Tax 562 (Or. T.C. 2021). “Plaintiff (taxpayer) brings statutory and constitu- tional challenges to Defendant’s (the department’s) assess- ments of Oregon’s Tobacco Products Tax (the TPT) on tobacco Cite as 24 OTR 562 (2021) 563 products other than cigarettes, codified at ORS 323.500 to 323.645 (the TPT…”
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). “) • Plaintiff is an Oregon licensed distributor of other tobacco products, and is therefore a “distributor” within the meaning of ORS 323.500. (Id.) • “Defendant’s math calculations in its Auditor’s Report are correct[,]” as are Plaintiff’s tax calculations in its quarterly…”
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
— Or. Rev. Stat. § 323.500(7)(a) — 1 case
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). “” ORS 323.500(11). Retail dealers are required to maintain records sufficient to prove that the tax has been paid on all tobacco products that they offer for sale.”
— Or. Rev. Stat. § 323.500(7)(d) — 1 case
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). “” ORS 323.500(11). Retail dealers are required to maintain records sufficient to prove that the tax has been paid on all tobacco products that they offer for sale.”
— Or. Rev. Stat. § 323.500(7)(e) — 1 case
Global Hookah Distributors Inc. v. Dept. of Rev. (Or. T.C. 2015). “) • Plaintiff is an Oregon licensed distributor of other tobacco products, and is therefore a “distributor” within the meaning of ORS 323.500. (Id.) • “Defendant’s math calculations in its Auditor’s Report are correct[,]” as are Plaintiff’s tax calculations in its quarterly…”
— Or. Rev. Stat. § 323.500(8) — 1 case
Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). “Taxpayer's Liability for Tobacco Products Tax The Tobacco Products Tax Act ORS 323.500 to ORS 323.645 imposes a tax on activities within the borders of Oregon relating to OTP.”
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