| Updated: |
11/22/2006 |
| Description: |
All cigarettes and tobacco products brought into Oregon are subject to State tax. This license is required for all persons who distribute/wholesale cigarettes and/or other tobacco products in Oregon for resale. A distributor license is required for persons who purchase untaxed product and cause it to be brought into Oregon for resale. The Wholesale license is for persons who purchase already taxed product and resale it to retailers. After a person (i.e. corporation, LLC, partnership, sole proprietor) submits the application, the Oregon Department of Revenue assigns a license number and provides the licensee with all the necessary return reporting documents to pay the tax. |
| Statutes, Rules, Ordinances: |
ORS 323.105 & .107
OAR 150-323-105, -140, & 520
|
| Duration: |
Ongoing until surrendered, suspended or revoked. |
| Fees - application, exam, etc.: |
None |
| Responsible Agency: |
Revenue Department |
| Bonding Requirements: |
Cigarette distributors have the option of posting a bond to become eligible for deferred payments. Bond is determined by DOR based on sales in Oregon. |
| Insurance Requirements: |
None |
| Prerequisites: |
None |
| Application Form: |
Application for Distributor/Wholesaler License |
| Service Links: |
 Application
Agency Contact Information
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Agency Information
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Please refer to the Agency Website for further details and additional information.
|
| Agency Name: |
Revenue Department |
| E-mail Address: |
questions.dor@state.or.us
|
| Phone: |
503-378-4988
or 800-356-4222 (toll-free in Oregon)
|
| Mail Address: |
Oregon Department of Revenue
955 Center Street NE
Salem, OR 97301
- 2555
|
| Website Information: |
http://www.oregon.gov/DOR/index.shtml |
