Oregon Revised Statutes Chapter 323 § 323.015 — “Distribution,”

“Distribution,” “distributor” and “distributor engaged in business in this state” defined. As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) “Distribution” includes: (a) The sale in this state of untaxed cigarettes. (b) The use or consumption in this state of untaxed cigarettes. (c) The receipt or retention in this state of untaxed cigarettes at a place of business where cigarettes are customarily sold or offered for sale to consumers. (d) The placing of cigarettes in vending machines in this state. (e) The use or consumption by the first person in possession in this state of untaxed cigarettes transported to the state in quantities of more than 199 in a single shipment. (f) Donations of sample cigarettes or gift cartons by the manufacturers of the cigarettes, except sample packages containing not more than five cigarettes and labeled as “sample,” “not for sale” or with similar wording. (g) The possession in this state of untaxed cigarettes that were transported to this state in quantities of more than 199, unless the person in possession of the untaxed cigarettes is in possession of the untaxed cigarettes in order to transport the cigarettes to a location outside this state. (2) “Distributor” includes: (a) Any person who distributes cigarettes. (b) Any person who sells or accepts orders for cigarettes that are to be transported from a point outside this state to a consumer within this state. (c) Notwithstanding the provisions of ORS 323.010 (5), any dealer who serves as the dealer’s own distributor or who buys directly from a manufacturer for resale in this state shall be deemed to be both a distributor and a dealer under ORS