Or. Admin. R. 150-323-0330 - Determining Wholesale Sales Price
(1) In a transaction between parties who are
not related or affiliated and who are presumed to have roughly equal bargaining
power, the wholesale sales price is the price paid by the purchaser for the
untaxed tobacco products.
(2) If a
seller and purchaser are related or affiliated or presumed not to have roughly
equal bargaining power, the wholesale sales price is determined based upon
comparable wholesale distributors' arm's-length wholesale transactions of
similar tobacco products sold to retailers that meet the requirements of
section (1).
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.505
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