You might owe tax to the state if you purchase untaxed cigarettes from the internet or other sources.
This tax is $0.066 per cigarette, which calculates out to $1.32 per package of 20.
By law, you can purchase up to 199 cigarettes in a single lot or shipment and not be subject to the tax. If you purchase more than 199 cigarettes in a single lot or shipment, all of the cigarettes purchased are subject to the tax.
Use the Consumer Tax Return
to report qualifying purchases of untaxed cigarettes and remit the tax due. This
return is due on or before the 20th day of the month following receipt
of the cigarettes.
For more information about this tax, read the Oregon Revised Statutes and Oregon Administrative Rules.