Oregon Revised Statutes (ORS) chapter 323 discusses how tobacco products are taxed in Oregon and related administrative requirements. The general categories below have a different treatment.
- Cigars – are taxed on 65 percent of the wholesale sales price paid on untaxed cigars except that the maximum tax on cigars that cost $0.77 or more “each” is limited to $0.50 per cigar.
- NEW – Moist Snuff – the tax is $1.78 per ounce except that the minimum tax paid per retail unit is $2.14 per unit. This begins on January 1, 2010.
- All Other Tobacco Products - are taxed on 65 percent of the purchase price paid on untaxed tobacco products.
Moist snuff is any finely cut, ground, milled or powdered tobacco product that is not intended to be smoked or placed in the nasal cavity. Moist snuff also includes any product containing tobacco which is not intended to be burned when consumed. Examples include items such as chewing tobacco, lozenges, strips, and sticks. It does not include things like cigarettes, roll-your-own tobacco, pipe tobacco or cigars.
Tobacco tax returns are due on the last day of the month following the calendar quarter for which a tax return is required. For example:
|January 1 – March 31
||Due by April 30|
|April 1 – June 30
||Due by July 31|
|July 1 – September 30
||Due by October 31|
|October 1 – December 31
||Due by January 31|