Vapor Taxes - OR
Oregon- Excise Tax:
Subject to Tax
- Yes, state-wide excise tax on all E-liquid with or without Nicotine.
- Personal Vaporizers (with or without eliquid) (e-cigs)
- Tanks, Cartomizers, Clearomizers, Atomizers (with or without eliquid)
- Components and accessories (with or without eliquid)
Not subject to Tax
- There are no taxes on battery chargers, straps or lanyards
Summary: The products tax imposed in Oregon applies to any product that whether or not it contains nicotine or eliquid. The state also taxes E-Cig devices and components and accessories, but not battery chargers, straps or lanyards.
Information is current as of: June 08, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
323.505 (Tax imposed on distribution). (1) A tax is hereby imposed upon the distribution of all tobacco products in this state. The tax imposed by this section is intended to be a direct tax on the consumer, for which payment upon distribution is required to achieve convenience and facility in the collection and administration of the tax. The tax shall be imposed on a distributor at the time the distributor distributes tobacco products.
SUBJECT TO TAX
(8)(a) Inhalant delivery system means:
(A) A device that can be used to deliver nicotine in the form of a vapor or aerosol to a person inhaling from the device; or
(B) A component of a device described in this paragraph or a substance in any form sold for the purpose of being vaporized or aerosolized by a device described in this paragraph, whether the component or substance is sold separately or is not sold separately.
NOT SUBJECT TO THE TAX
(b) Inhalant delivery system does not include:
(A) Any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for any other therapeutic purpose, if the product is marketed and sold solely for the approved purpose;
(B) If sold separately, battery chargers, straps or lanyards; or
(C) Marijuana items as defined in ORS 475B.015 (Definitions for ORS 475B.010 to 475B.545).
(7) Distributor means:
(a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale;
(b) Any person who makes, manufactures or fabricates tobacco products in this state for sale in this state;
(c) Any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retail dealers in this state, to be sold by those retail dealers;
(d) Any person, including a retail dealer, who sells untaxed tobacco products in this state; or
(e) A consumer in possession of untaxed tobacco products in this state.