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.
By law, you can purchase up to 199 cigarettes in a single lot or shipment and not be subject to the tax. If you purchase more than 199 cigarettes in a single lot or shipment, all of the cigarettes purchased are subject to the tax.
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.