Oregon Revised Statutes Revenue and Taxation § 323.700

(1) “Consumer” means an individual who is not a licensed distributor of tobacco or a licensed tobacco retailer.

(2) “Delivery sale”:

(3) “Delivery service” means any person that is engaged in the commercial delivery of letters, packages or other containers.

(4) “Indian country” has the meaning given that term in 18 U.S.C. 1151.

(5) “Legal minimum purchase age” means the minimum age at which an individual may purchase tobacco in this state.

(6) “Mail” means the use of the United States Postal Service for delivery of letters, packages or other containers.

(7) “Person accepting a purchase order for a delivery sale” means a person who fills a tobacco purchase order given by a consumer and processes the order for mail, shipping or other delivery, or who contracts with another party to provide delivery service.

(8) “Purchase order” means a written or electronic document authorizing a seller to provide goods.

(9) “Sale of tobacco to a consumer” means any sale of tobacco to an individual in this state, unless the individual is licensed as a distributor or retailer of tobacco by the Department of Revenue.

(10) “Shipping container” means a container in which tobacco is packaged in connection with a delivery sale.

(11) “Shipping documents” means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.

(12) “Tobacco” means cigarettes, as defined in ORS 323.010, or tobacco products, as defined in ORS 323.500.