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Oregon Revised Statutes Revenue and Taxation § 323.724

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

(1) A person that accepts a purchase order for a delivery sale of cigarettes may not make a delivery sale of cigarettes to a person in this state if the packages in which the cigarettes are contained do not bear the proper tax stamps required to be affixed to the packages of cigarettes under ORS 323.005 to 323.482.

(2) A person that accepts a purchase order for a delivery sale of tobacco products may not make a delivery sale of tobacco products in this state if the sales invoice for the delivery sale does not comply with ORS 323.538.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 323.724 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-323-724/

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