Department of revenue: cigarette and tobacco products taxes

Posted on by bestcigs
  • How can I find out other state excise tax rates on cigarettes?

    • Click here to view the Federation of Tax Administrators list of cigarette tax rates for all states.

  • How do I pay my cigarette taxes?

    • Oregon licensed distributors pay the tax by purchasing tax stamps. Payment may be made at the time of purchase, by approved payment deferral, or by electronic funds transfer (EFT) to the Oregon Department of Revenue.

      For taxpayers other than licensed distributors, when the tax is not paid through the use of stamps, the tax is due on the 20th of the month following the month in which the distribution occurs.

      You can complete and submit your tax return electronically using Revenue Online.

  • How do the stamps get on the package?

    • Oregon licensed distributors purchase stamps from the Department of Revenue. A machine heats the stamps, and sticks them to the packs. The machine opens the cartons, applies the stamp, then reseals the cartons.

      You can place orders for Oregon cigarette tax stamps electronically using Revenue Online.

  • How will the department find consumers who buy their cigarettes over the internet?

    • There is a federal law called the Jenkins Act that requires all interstate sales of cigarettes to be reported to the Department of Revenue of the state to which the product has been shipped. Under the Jenkins Act, internet retailers report the names and addresses of each person buying cigarettes from that retailer. We also have discovered names and addresses of internet purchasers during investigations done by Oregon’s Tobacco Tax Program.

  • Is buying on the internet or mail order merchant illegal?

    • Buying cigarettes over the internet or by mail order is not illegal. However, it is illegal to be in possession of untaxed cigarettes in Oregon. All cigarettes, regardless of how or where they are purchased, must have the tax paid. The consumer is ultimately responsible for the tax. Look on the bottom of each pack. If there is a small Oregon stamp, Oregon tax has been paid. If there is no stamp, then the cigarettes are “illegal” because they have not been taxed. If the stamp on the bottom of the pack does not have “Oregon” on it, then the tax has been paid to another state and is considered unstamped for purposes of taxation in Oregon.

  • What if I buy my cigarettes in another state and bring them into Oregon?

    • Oregon law will allow you to bring up to 199 cigarettes into the state without requiring them to be taxed by Oregon. However, Oregon will tax ALL cigarettes you bring into the state if you bring more than 199. For example, if you bring one full carton of cigarettes (200 cigarettes) and one carton with 199 cigarettes into Oregon, you would need to pay the tax on 399 cigarettes to the Department of Revenue. Additionally, you must apply for a Permit for Transportation of Unstamped Cigarettes from the DOR to possess, acquire for transportation, or transport unstamped cigarettes in Oregon.

      You can complete and submit an application for a Permit for Transportation of Unstamped Cigarettes electronically using Revenue Online.

  • What is a cigarette tax stamp?

    • The stamp is wax. Each pack must have a stamp. Each state uses its own tax stamp design. Colors and markings on each state’s stamps are different.

  • What is illegal about internet cigarette sales?

    • Most internet sites do not comply with Oregon statute (ORS 323.700 323.730) regarding tobacco sales. This law requires all remote sellers of cigarettes or other tobacco products to

      1. Verify the age of the purchaser
      2. Be a licensed distributor
      3. Report sales to the Oregon Department of Revenue and
      4. Show proof of tax paid.
  • Why does each pack have to have one?

    • Each pack must have an Oregon stamp because the stamps show that the tax for each pack of cigarettes has been paid.

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