Or. Admin. R. 150-323-0350 - Exemptions Defined

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

The taxes imposed by the Tobacco Products Tax Act shall not apply to tobacco products which are stored in a bonded warehouse and which are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended, or which are sold to United States Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges or commissaries and Navy or Coast Guard ship's stores, and United States Veterans Administration ship's stores maintained under federal bond.

Notes

Or. Admin. R. 150-323-0350
RD 6-1985, f. 12-26-85, cert. ef. 12-31-85; Renumbered from 150-323.515, REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.515

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