Oregon Revised Statutes Chapter 323 § 323.075 — Distributor to collect tax on certain sales
Oregon Revised Statutes Chapter 323 ·
Oregon Code § 323.075·Enacted ·Last updated March 01, 2026
Statute Text
Distributor to collect tax on certain sales.
Every distributor engaged in business in this state
and selling or accepting orders for cigarettes with respect to the sale of
which the taxes imposed by ORS 323.005 to 323.482 are inapplicable shall, at
the time of making the sale or accepting the order or, if the purchaser is not
then obligated to pay the taxes with respect to the distribution of the
cigarettes, at the time the purchaser becomes so obligated, collect the tax
from the purchaser, if the purchaser is other than a licensed distributor, and
shall give to the purchaser a receipt therefor in the manner and form
prescribed by the Department of Revenue. [1965 c.525 §27; 1981 c.797 §8]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.075
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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