Or. Admin. R. 150-323-0020 - Allowance of Sales within this State of Cigarettes Stamped with other States' Indicia

Current through Register Vol. 61, No. 4, April 1, 2022

(1) Generally, cigarettes sold by a wholesale cigarette distributor within this state must be stamped with an Oregon cigarette stamp. If sold to a retailer of another state, the cigarettes shall be stamped with the other state's indicia and must be transported by U. S. Mail, a licensed interstate common carrier or by the seller to a point outside this state.
(2) An exception is made for the sale to and self-service pickup by a licensed retailer of another state who will immediately transport the cigarettes out of this state. In such an event, the distributor must, at the time of sale and shipment, obtain from the purchaser a signed, sworn statement under penalties for false swearing. The statement shall be on the invoice. The statement shall attest (a) that the purchaser is a retailer licensed to sell cigarettes in the other state, (b) that the cigarettes are being purchased for resale in the state for which the cigarettes are stamped and (c) that the purchaser will immediately transport the cigarettes out of this state to the state for which the cigarettes are stamped.
(3) The seller shall keep a copy of the invoice in the seller's possession. Failure to retain the invoice or to obtain the sworn statement shall cause the distributor to be liable for the Oregon Cigarette Tax, together with any penalty and interest accrued, on the product sold. It shall be the seller's duty to ensure the purchaser is a licensed retailer of the other state.
(4) The department reserves the right to require such additional proof as it deems necessary in any particular case.

Notes

Or. Admin. R. 150-323-0020
RD 4-1994, f. 12-15-94, cert. ef. 12-31-94; Renumbered from 150-323.030-(B), REV 72-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.030

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