Applied in 1 court decision — leading case 24 Or. Tax 562 - Global Hookah Distributors, Inc. v. Dept. of Rev. (2021)
Most recently applied in 24 Or. Tax 562 - Global Hookah Distributors, Inc. v. Dept. of Rev. (August 2021)
1985 c.816 §44a
(1) The taxes imposed by ORS 323.505 are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.
(2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.