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How to apply for a Wholesale or Distributor Tobacco or Cigarette License
If you are interested in distributing tobacco products in Oregon you must first apply for a wholesale or distributor license. Here´s how:
Step 1: Select your business name and structure. You may operate a business by yourself (sole proprietorship), with another person (general partnership), or as a separate legal entity, (corporation, Limited Liability Company, limited liability partnership, or limited partnership). Most businesses must be registered with the secretary of State´s office. You can download fillable forms at: http//www.filinginoregon.com/forms, or call the secretary of State´s Corporation Division, 503-986-2200.
Step 2: Apply for your Federal Tax ID number (SS-4 Form). All businesses, except certain sole proprietors are required to have a federal tax identification number. If you have questions about the federal tax identification number, contact your local IRS office or:
Internal Revenue Service
1220 SW Third Ave
Portland OR 97204
1-800-829-1040
Step 3: Determine which type of tobacco license you need. There are three kinds of licenses.
- Cigarette Distributor License: For persons who bring untaxed cigarettes into Oregon for resale. The Cigarette Distributor License allows you to purchase the necessary Oregon tax stamps from the Department of Revenue that you must affix to each pack of cigarettes before you can sell them in Oregon.
- Cigarette Wholesale License: For persons who buy from licensed distributors cigarettes with affixed Oregon tax stamps to each pack. Wholesalers can then resell these cigarettes to other retailers.
- Tobacco Products Distributor´s License: For persons who bring untaxed tobacco products other than cigarettes (known as other tobacco products or OTP) into Oregon for resale. OTP includes blunt wraps, shisha, cigars, chew, roll-your-own, loose-leaf tobacco, and more.
If you have questions about which type of license you need, contact Lorie Jensen, 503-947-2279 or e-mail, lorie.d.jensen@state.or.us.
Step 4: Identify the distributors and/or wholesalers from which you intend to purchase your cigarette and/or tobacco. On the distributor/wholesale application form, you will be required to list the names, addresses, and contact information of all your suppliers and/or manufacturers from which you purchase tobacco. The application cannot be processed unless this information is provided.
Step 5: Fill out an Application for Distributor/Wholesale License and submit it to:
Oregon Department of Revenue
PO BOX 12471
Salem OR 97309-0471
There is no fee to be licensed in Oregon. We usually process applications in about seven working days. We will mail your license to your business and you must display it publicly.
Last revised December 1, 2005.
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