Top
323.520

323.520

(1) Any person engaging or seeking to engage in the sale of tobacco products as a distributor shall file an application for a distributor's license with the Department of Revenue. The application shall be on a form prescribed by the department. A distributor shall apply for and obtain a license for each place of business at which the distributor engages in the business of distributing tobacco products. A fee may not be charged for the license. For the purposes of this section, a vending machine in and of itself is not a place of business. 

(2) A person may not engage in the business of distributing tobacco products in this state without a license. 

(3) A person filing an application under this section shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.483 and 180.486 where applicable. 

Our mission is to help you get the refund you deserve.

Contact Us Today
Step 1 of 2
Step 2 of 2
  • By submitting, you agree to receive text messages from Tobacco Tax Refund, Inc at the number provided, including those related to your inquiry, follow-ups, and review requests, via automated technology. Consent is not a condition of purchase. Msg & data rates may apply. Msg frequency may vary. Reply STOP to cancel or HELP for assistance. Acceptable Use Policy