Oregon Revised Statutes Chapter 323 § 323.640 — Tax on
Oregon Revised Statutes Chapter 323 ·
Oregon Code § 323.640·Enacted ·Last updated March 01, 2026
Statute Text
Tax on
distributors in lieu of all other state, county or municipal taxes on sale or
use of tobacco.
(1) The taxes imposed by ORS 323.505 are in lieu of all other state, county or
municipal taxes on the sale or use of tobacco products.
(2) Any tobacco
product with respect to which a tax has once been imposed under ORS 323.505
shall not be subject upon a subsequent distribution to the taxes imposed by ORS
323.505. [1985 c.816 §44a]
Plain English Explanation
This Oregon statute addresses Tax on
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.640
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax on
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 323.640. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.