About the cigarette tax
Oregon voters passed Measure 108, which changed the definition of a cigarette to include little cigars. Effective January 1, 2021 little cigars collectively weighing three pounds or less per 1,000 are considered cigarettes for tax purposes. Cigarettes and little cigars must be sold in sealed packs of at least 20 sticks and stamped with an Oregon cigarette tax stamp.
A cigarette/little cigar includes any roll for smoking that is made wholly, or in part, of flavored or unflavored tobacco, if the roll has a wrapper made wholly, or in greater part, of tobacco and if 1,000 of these rolls collectively weigh three pounds or less (ORS 323.010(1)(d)).
Oregon's cigarette tax rate is $3.33 per stamp for a pack of 20 cigarettes. Every pack of cigarettes sold in Oregon must have an Oregon tax stamp. Only licensed distributors can purchase the tax stamps.
Penalty and interest
We charge a penalty of 5 percent of the amount due for any failure to file a report or return or failure to pay the tax by the due date. If the amount due isn't paid within 30 days, we charge an additional 20 percent penalty.
Interest is added to any unpaid amount, calculated from the time the tax becomes due. Interest will be at the rate established under Oregon law.
Additionally, you may be subject to a civil penalty of up to $1,000 per violation of state cigarette tax laws.
The return is available on
Revenue Online.
Frequently asked questions