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Oregon Revised Statutes

Or. Rev. Stat. § 323.538 (2026)

Wholesale sales invoices; requirements; presumptions; penalty

✓ current as of May 2026
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      323.538 Wholesale sales invoices; requirements; presumptions; penalty. (1) A sales invoice for the wholesale sale of tobacco products in this state, including a sales invoice required under ORS 323.540, shall contain the following:

      (a) The name and address of the seller, the name and address of the purchaser, the date of the sale of tobacco products, the quantity and product description of tobacco products, the price paid for tobacco products and any discount applied in determining the price paid for tobacco products;

      (b) The applicable license identification number for the distributor;

      (c) A certified statement by the distributor of the tobacco products that all taxes due under ORS 323.500 to 323.645 have been or will be paid; and

      (d) Any other information the Department of Revenue may prescribe by rule.

      (2) A distributor must provide a copy of the sales invoice to the purchaser of the tobacco product and the purchaser shall retain a copy of the invoice for five years following the date of purchase.

      (3) Each purchaser that then sells the tobacco products to a subsequent purchaser shall provide the subsequent purchaser with a sales invoice that meets the requirements of this section.

      (4)(a) A purchaser in possession of tobacco products who is unable to present a sales invoice that meets the requirements of this section is presumed to be in possession of tobacco products for which the tax imposed under ORS 323.500 to 323.645 has not been paid.

      (b) In the case of a purchaser in possession of untaxed tobacco products, the tax is due immediately, along with a penalty equal to 100 percent of the tax due. Amounts due under this paragraph may be collected as provided in ORS 323.605.

      (c) If the purchaser in possession of untaxed tobacco products is a retail dealer, the Department of Revenue may impose a civil penalty for the possession of untaxed tobacco products. A civil penalty imposed under this paragraph may not exceed $1,000 per violation. A penalty imposed under this paragraph may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 to 305.560.

      (5) This section does not apply to a consumer in possession of less than 100 cigars or tobacco products with a wholesale sales price of less than $50. [2003 c.804 §39]

Notes of Decisions
Cited in 2 cases, 2013–2018 · leading case: Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013).
Sort: Relevance Newest Treatment
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). · cites it 6× “]” ORS 323.538(1)(a). A wholesale “purchaser in possession of tobacco products who is unable to present a sales invoice * * * is presumed to be in possession of tobacco products for which the tax * * * has not been paid.”
Belmont Auto Serv. v. Dept. of Rev. (Or. T.C. 2018). “) In its Answer, Defendant disagreed that the “tobacco items in question had ever been substantiated as tax-paid, as required under ORS 323.538. The products were not substantiated as tax-paid at the time of inspection.”
— Or. Rev. Stat. § 323.538(1)(a) — 1 case
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). “]” ORS 323.538(1)(a). A wholesale “purchaser in possession of tobacco products who is unable to present a sales invoice * * * is presumed to be in possession of tobacco products for which the tax * * * has not been paid.”
— Or. Rev. Stat. § 323.538(4)(a) — 1 case
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). “]” ORS 323.538(1)(a). A wholesale “purchaser in possession of tobacco products who is unable to present a sales invoice * * * is presumed to be in possession of tobacco products for which the tax * * * has not been paid.”
— Or. Rev. Stat. § 323.538(4)(b) — 1 case
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). “]” ORS 323.538(1)(a). A wholesale “purchaser in possession of tobacco products who is unable to present a sales invoice * * * is presumed to be in possession of tobacco products for which the tax * * * has not been paid.”
— Or. Rev. Stat. § 323.538(4)(c) — 1 case
Scappoose Smoke Shop v. Dep't of Revenue (Or. T.C. 2013). “]” ORS 323.538(1)(a). A wholesale “purchaser in possession of tobacco products who is unable to present a sales invoice * * * is presumed to be in possession of tobacco products for which the tax * * * has not been paid.”
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