Oregon Statutes - Chapter 323 - Cigarettes and Tobacco Products - Section 323.515 - Exemption for tobacco products not subject to taxation by state.

The tax imposed by ORS 323.505 does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by the state. [1985 c.816 §18]

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Last modified: August 7, 2008