Oregon: Tobacco Excise Taxes
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.
Current Oregon Tobacco Excise Tax Rates
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 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 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 Medical Marijuana Tax - 0.00%
Medical 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, the Oregon sales tax does not apply to medical marijuana
There is no state excise tax on medical marijuana paid by the consumer.
Oregon Recreational Marijuana Tax - 17.00%
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 an Oregon cannabis sales tax of 17.00%.
There is no state excise tax on recreational marijuana paid by the consumer.
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 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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