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Oregon Revised Statutes Revenue and Taxation § 323.712

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) Each person seeking to engage in delivery sales of tobacco to purchasers in this state shall apply for and obtain:

(a) A cigarette distributor's license under ORS 323.105, if the person intends to engage in cigarette delivery sales; and

(b) A tobacco products distributor's license under ORS 323.520, if the person intends to engage in tobacco products delivery sales.

(2) A person may not engage in delivery sales in this state without first obtaining each applicable distributor's license under subsection (1) of this section.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 323.712 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-323-712/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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