Cigarette and Tobacco Licenses
Last updated 08/16/2022
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Fees
| License Fee |
Description |
Exemptions |
| $953.00 |
|
None
|
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.
Duration
Ongoing until surrendered, suspended or revoked.
Renewal Information
None
Duplicate License Requirements
None
Prerequisites and Requirements
Prerequisites
None
Required Documentation
None
Examination Information
None
Continuing Education Requirements
None
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
Other Information
None
Statutes, Administrative Rules, Ordinances
Other Detail Information
None
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