Current through Register Vol. 61, No. 4, April 1, 2022
The following rules apply to inventories
of cigarettes held by distributors:
Untaxed cigarettes must be stored in an area separate from cigarettes bearing
(b) Cigarettes stamped
with the tax stamp of another state must be stored in a separate area from
cigarettes bearing an Oregon tax stamp.
(2) Any dealer who serves as the dealers own
distributor or who buys directly from a manufacturer and is licensed as a
distributor must maintain strict separation of the wholesale and retail stocks
of cigarettes and must maintain separate records of the wholesale portion of
the business and keep such records, including invoices, separate and apart for
the inspection of the wholesale business by the Department of Revenue. The
records must show the amount of stamps purchased, stamps affixed, records of
purchases of cigarettes and of all sales, whether the dealer is also acting as
a distributor or retailer or selling to another retailer.
(3) The requirement to segregate cases or
cartons of cigarettes under subsections (1) and (2) of this rule is satisfied
if the distributor or dealer keeps the stocks of cigarettes separated by
clearly marking the cases or cartons of cigarettes indicating whether the packs
of cigarettes inside are taxed or untaxed, and whether they are wholesale or
Admin. R. 150-323-0180
REV 6-1999, f. 12-1-99, cert. ef. 12-31-99; Renumbered from 150-323.220, REV
6-2004, f. 7-30-04, cert. ef. 7-31-04; REV 10-2012, f. 12-18-12, cert. ef.
1-1-13; REV 3-2013, f. & cert. ef. 3-28-13; Renumbered from
72-2016, f. 8-15-16, cert. ef.
Stat. Auth.: ORS
305.100 & 323.440
Stats. Implemented: ORS