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Oregon.gov Licenses, Permits and Registrations
Department of Consumer & Business Services
Detailed Information for: Cigarette and Tobacco Licenses
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Updated: 1/30/2014
Description: All cigarettes and tobacco products brought into Oregon are subject to State tax. This license is required for all persons who distribute/wholesale cigarettes and/or other tobacco products in Oregon for resale. A distributor license is required for persons who purchase untaxed product and cause it to be brought into Oregon for resale. The Wholesale license is for persons who purchase already taxed product and resale it to retailers. After a person (i.e. corporation, LLC, partnership, sole proprietor) submits the application, the Oregon Department of Revenue assigns a license number and provides the licensee with all the necessary return reporting documents to pay the tax.
Statutes, Rules, Ordinances: OAR 150-323-105,  -140, & 520
Duration: Ongoing until surrendered, suspended or revoked.
Fees - application, exam, etc.:  None
Responsible Agency: Revenue Department
Bonding Requirements: Cigarette distributors have the option of posting a bond to become eligible for deferred payments. Bond is determined by DOR based on sales in Oregon.
Insurance Requirements: None
Prerequisites: None
Application Form: Application for Distributor/Wholesaler License
Service Links:  Application
contact Agency Contact Information

  Agency Information
Please refer to the Agency Website for further details and additional information.
Agency Name: Revenue Department
E-mail Address: questions.dor@state.or.us
Phone: 503-378-4988 or 800-356-4222 (toll-free in Oregon)
Mail Address: Oregon Department of Revenue
955 Center Street NE
Salem, OR 97301 - 2555
Website Information: http://www.oregon.gov/DOR/Pages/index.aspx

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