Current through Register Vol. 61, No. 4, April 1, 2022
On or after January 1, 2000, every
distributor shall quarterly file, on or before the
day of April, July, October and January, on
forms prescribed by the department, reports containing such information as is
required on the form including:
Information as to the acquisition by the distributor of cigarettes which, at
the date of receipt by the distributor, have not had the tax stamps affixed as
required by ORS 323.160.
(b) Information as to the disposition by the
distributor of cigarettes which are not subject to the tax imposed by this
chapter. (Example: Cigarettes transported from the State of Oregon to points
within another state). A separate report will be required for each state or tax
exempt unit to which shipments are made.
(c) Information regarding the purchase and
distribution of cigarettes, showing the number of cigarettes on hand at the
beginning and end of the period, the number of cigarettes purchased during the
period and the number of cigarettes distributed during the period.
(d) Information regarding the inventory of
stamps, showing the number of stamps at the beginning and end of the period,
the number of cigarettes purchased during the period and the number affixed
during the period.
Any person or firm classified as a distributor under ORS
solely by reason of operating one or more vending machines will not be required
to file any reports specified in this section unless requested to do so by the
(a) The distributor purchases
only tax-paid cigarettes as evidenced by properly affixed indicia from
distributors licensed by this state;
(b) The distributor engages solely in the
activity of placing cigarettes in such vending machines;
(c) The distributor is not engaged in any
other cigarette sales activity in this state; and
(d) The distributor is not otherwise a
licensed distributor authorized to receive and handle untaxed cigarettes as a
distributor shall retain the detailed documents including, but not limited to,
purchase invoices, sales invoices and bills of lading, used in preparing the
reports required by this section. In the case of cigarettes for foreign export,
copies of the Shippers Export Declaration filed with the Collector of Customs
or other documentary evidence of export shall also be retained. All documents
so retained shall be made available for inspection by authorized employees of
the Department of Revenue.
Admin. R. 150-323-0250
REV 11-1999, f. 12-30-99, cert. ef. 12-31-99, Renumbered from 150-323.340-(A);
Renumbered from 150-323.340,
73-2016, f. 8-15-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS