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Consumer Reporting
Anyone who purchases untaxed cigarettes via the internet or some other source must pay cigarette tax to the state. Purchasers are required to file a monthly Consumer Tax Return to report all purchases of untaxed cigarettes and remit the tax due. The report is due on or before the 20th day of the month following receipt of the cigarettes.
 
By law, a consumer can purchase up to 199 cigarettes in a single lot or shipment and not be subject to the tax. If purchasing more than 199 cigarettes in a single lot or shipment, all of the cigarettes purchased are subject to the tax.
 
The tax is $0.065 per cigarette, which calculates out to $1.31 per package of 20.
 
For more information refer to the laws and rules, Oregon Revised Statutes (ORS) 323.005-323.995. Additional information on Oregon's cigarette taxes.