Oregon Code § 323.538·Enacted ·Last updated March 01, 2026
Statute Text
Wholesale sales invoices; requirements; presumptions; penalty.
(1) A sales invoice for the
wholesale sale of tobacco products in this state, including a sales invoice
required under ORS 323.540, shall contain the following:
(a) The name and
address of the seller, the name and address of the purchaser, the date of the
sale of tobacco products, the quantity and product description of tobacco
products, the price paid for tobacco products and any discount applied in
determining the price paid for tobacco products;
(b) The
applicable license identification number for the distributor;
(c) A certified
statement by the distributor of the tobacco products that all taxes due under
ORS 323.500 to 323.645 have been or will be paid; and
(d) Any other
information the Department of Revenue may prescribe by rule.
(2) A distributor
must provide a copy of the sales invoice to the purchaser of the tobacco
product and the purchaser shall retain a copy of the invoice for five years
following the date of purchase.
(3) Each
purchaser that then sells the tobacco products to a subsequent purchaser shall
provide the subsequent purchaser with a sales invoice that meets the
requirements of this section.
(4)(a) A
purchaser in possession of tobacco products who is unable to present a sales
invoice that meets the requirements of this section is presumed to be in
possession of tobacco products for which the tax imposed under ORS 323.500 to