Oregon Code § 323.721·Enacted ·Last updated March 01, 2026
Statute Text
Delivery sales reporting requirements.
(1) Prior to delivering, mailing or shipping tobacco in connection with a
delivery sale, a person who accepts purchase orders for delivery sales shall
file a statement with the Department of Revenue. The statement shall set forth
the name, trade name and address of the principal place of business of the
seller and any other place of business of the seller.
(2) Not later
than the 10th day of each calendar month, each person that has made a delivery
sale or delivered, mailed or shipped tobacco or contracted with another party
for delivery service in connection with a delivery sale made during the
previous calendar month shall file a memorandum of sale or a copy of the
delivery sales invoice with the Department of Revenue. The memorandum or
delivery sales invoice shall provide, for each delivery sale made during the
previous calendar month:
(a) The name and
address of the consumer to whom the delivery sale was made;
(b) The brand or
brands of the tobacco that were sold in the delivery sale; and
(c) The quantity
of tobacco that was sold in the delivery sale.
(3) A person that
satisfies the requirements of 15 U.S.C. 376 is deemed to meet the requirements
of this section. [2003 c.804 §79]