OAR 150-323-0330: Determining Wholesale Sales Price

(1) In a transaction between parties who are not related or affiliated and who are presumed to have roughly equal bargaining power, the wholesale sales price is the price paid by the purchaser for the untaxed tobacco products. (2) If a seller and purchaser are related or affiliated or presumed not to have roughly equal bargaining power, the wholesale sales price is determined based upon comparable wholesale distributors' arm’s-length wholesale transactions of similar tobacco products sold to retailers that meet the requirements of section (1).