Oregon Revised Statutes Revenue and Taxation § 323.853

(1) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains:

(2) “Cigarette” includes “roll-your-own,” which is any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of the definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”

(3) “Cigarette distributor” means any person or business that sells or distributes cigarettes to a tobacco retailer.

(4) “Package” means a package, carton or container of any kind in which cigarettes are offered for sale, sold or otherwise distributed or intended for distribution to consumers.

(5) “Tobacco product manufacturer” has the meaning given that term in ORS 323.800.

(6) “Tobacco retailer” means any person or business that offers cigarettes for sale to members of the public.