|How to apply for a distributor/wholesaler tobacco or cigarette license
If you are interested in distributing tobacco products in Oregon, you must first apply for a distributor/wholesaler license using these five steps:
||Select a business name and structure.|
You may operate a business by yourself (sole proprietorship), with
another person (general partnership), or as a separate legal entity
(corporation, Limited Liability Company, limited liability partnership,
or limited partnership). Most businesses must be registered with the
Secretary of State's office. You can download fillable forms at: http//www.filinginoregon.com/forms, or call the Secretary of State's Corporation Division, (503) 986-2200.
||Apply for a Federal Tax ID number (SS-4 Form).|
All businesses, except certain sole proprietors, are required to have a
federal tax identification number. If you have questions about the
federal tax identification number, contact your local IRS office or:
Internal Revenue Service
1220 SW Third Ave
Portland OR 97204
||Determine which type of tobacco license you need.|
There are three kinds of licenses:
If you have questions about which type of license you need, contact Lorie Jensen, (503) 947-2279 or e-mail, email@example.com.
- Cigarette Distributor's License:
For persons who bring untaxed cigarettes into Oregon for resale. The
Cigarette Distributor's License allows you to purchase the necessary
Oregon tax stamps from the Department of Revenue that you must affix to
each pack of cigarettes before you can sell them in Oregon.
- Cigarette Wholesaler's License: For persons who buy
cigarettes from licensed distributors who have affixed Oregon tax stamps to
each pack. Wholesalers can then resell these cigarettes to other
- Tobacco Products Distributor's License: For persons
who bring untaxed tobacco products other than cigarettes (known as
other tobacco products or OTP) into Oregon for resale. OTP includes
blunt wraps, shisha, cigars, chew, roll-your-own, loose-leaf tobacco,
||Identify the distributors and/or wholesalers from which you intend to purchase your cigarette and/or tobacco.|
On the distributor/wholesaler license application form, you will be required to
list the names, addresses, and contact information of all your suppliers
and/or manufacturers from which you purchase tobacco. The application
cannot be processed unless this information is provided.
Fill out an Application for Distributor/Wholesaler License.
You can now complete and submit applications electronically using Revenue Online. Or, send paper applications to:
Oregon Department of Revenue
There is no fee to be licensed in Oregon. We usually process
applications in about four to six weeks. We will mail your license to
your business and you must display it publicly.
PO BOX 14630
Salem OR 97309-5050