Oregon Tobacco Sales Taxes 2019 Oregon: Tobacco Excise Taxes

Oregon:

Oregon Cigarette and Tobacco Excise Taxes

Total Oregon Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.32 / pack $5.26 / pack 40th / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Oregon and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.


Oregon Tobacco Sales Taxes 2019 Current Oregon Tobacco Excise Tax Rates

Oregon has average taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in Oregon are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.31 per pack of 20 cigarettes and 65% of the wholesale price on other tobacco products except cigars have a maximum possible tax of 50 cents per cigar.


Oregon cigarette sales tax rate

Oregon Cigarette Tax - $1.32 / pack

In Oregon, cigarettes are subject to a state excise tax of $1.32 per pack of 20. There is no sales tax on cigarettes in Oregon, so only the state and federal excise taxes apply.

The average cost of a pack of cigarettes in Oregon is $5.26, which is the 40th highest in the United States.


Oregon Other Tobacco Products sales tax rate

Oregon Other Tobacco Products Tax - 65% / Wholesale Price

In Oregon, other tobacco products are subject to a state excise tax of 65% / wholesale price as well as federal excise taxes (listed below).


Oregon legal marijuana / pot sales tax rate

Oregon Recreational Marijuana Tax - 17% / Retail Price

Recreational marijuana is legal in Oregon, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.

Currently, recreational marijuana is subject to a Oregon tax of 17% / retail price.

Retailers licensed by the Oregon Liquor Control Commission (OLCC) must charge a tax of 17 percent on recreational marijuana sold.


Payment of Oregon Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes are due on the 20th day of January, April, July and October (quarterly) and tobacco products are due on the last day of January, April, July and October (quarterly).


Federal Tobacco Sales Taxes 2019 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Oregon also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.



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Source: http://www.salestaxhandbook.com/oregon/tobacco