How does Oregon tax tobacco products?
Oregon Revised Statutes (ORS) chapter 323 discusses how tobacco products are taxed in Oregon and related administrative requirements. The general categories below have a different treatment. • Cigarettes – are taxed by application of an Oregon cigarette tax stamp. The current tax rate is $1.18 per package of 20 cigarettes. • Cigars – are taxed on 0.65 percent of the purchase price paid on untaxed cigars except that the maximum tax on cigars that cost $0.77 or more “each” is limited to $0.50 per cigar. • NEW – Moist Snuff – the tax is $1.78 per ounce except that the minimum tax paid per retail unit is $2.14 per unit. This begins on January 1, 2010. • All Other Tobacco Products – are taxed on 0.65 percent of the purchase price paid on untaxed tobacco products.When is the new tax calculation for moist snuff effective? January 1, 2010. What is “moist snuff”? Moist snuff is any finely cut, ground, milled or powdered tobacco product that is not intended to be smoked or placed in the nasal ca
