You might owe tax to the state if you purchase untaxed cigarettes from the internet or other sources.
For more information about cigarettes and little cigars, see the
cigarette tax overview.
As of January 1, 2021, this tax is $0.1665 per cigarette, which calculates out to $3.33 per package of 20.
If you purchase unstamped cigarettes, you are responsible for paying the tax. Consumers can bring up to 199 untaxed cigarettes into Oregon for personal use. However, a consumer who brings in more than 199 cigarettes must pay the Oregon tax. For example, if you bring one full carton (200 cigarettes) and one carton with 199 cigarettes into Oregon, you will need to pay the tax on 399 cigarettes.
Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report Form OR-514 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.