ORS 323.515: Exemption for tobacco products not subject to taxation by state.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

The tax imposed by ORS 323.505 and 323.508 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state. [1985 c.816 §18; 2025 c.581 §4c]

Administrative rules citing this section

OAR 150-323-0350: Exemptions Defined — implements

This rule cites

ORS 323.505 — resolved
323.508 — resolved

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html