Oregon Information
Oregon Department of Justice Tobacco Information.

Tobacco Taxes
Oregon's excise tax per pack of cigarettes: $1.180 Oregon's excise tax collection for the fiscal year ending June 2002: $157,307,000
Federal excise tax per pack of cigarettes: $0.39 Total federal excise tax collections in fiscal year 2002: $7,512,700,000
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Who Profits from Cigarette Sales? 
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Comparing Excise Taxes on Cigarettes, Beer and Wine

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Number of six-packs of beer that must be sold in Oregon to produce the same state excise tax revenue generated by one carton of cigarettes: 143.9 |

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Number of bottles of wine that must be sold in Oregon to produce the same state excise tax revenue generated by one carton of cigarettes: 51.2 |
Oregon Smokers' Contributions to the State Economy - 2001
Oregon smokers comprise only 20.8% of the adult population in the state. Here is what they already pay because they choose to buy a legal product:
Smokers Pay Excise Taxes1 |
$ |
154,600,000 |
Smokers Pay Tobacco Settlement Payments2 |
$ |
68,300,000 |
|
$ |
222,900,000 |
Smokers' Economic/Tax Profile
Oregon smokers' median income 2000 |
$ |
26,322 |
- Median Income Smoker Oregon State Tax Liability
Annual state income tax liability for a couple |
$ |
1,442 |
Annual state income tax liability for a couple with two children |
$ |
1,213 |
- Smoker Excise Tax/Sales Tax/Tobacco Settlement Payments Liability
Total average paid per Oregon smoker in excise and sales taxes |
$ |
289 |
Price per Oregon smoker for settlement payments to Oregon |
$ |
127 |
Total annual payment to Oregon per smoker |
$ |
416 |
Oregon Smoker Facts
- Total smokers' payments to Oregon were nearly eighteen times larger than state excise taxes on alcoholic beverages in 2001 ($12.5 million).4
- Smokers' payments were nearly as large (81%) as Oregon corporate net income in 2001 ($275.3 million).4
- The total amount paid by smokers in Oregon would pay for total state expenditures on community colleges ($217.8 million); alcohol and drug abuse programs ($56.5 million); programs such as Healthy Start/home visitation, run by the State Commission on Children and Families ($41.7 million); and the State Police ($184.8 million)4
- In 1997, smokers provided 4,666 jobs that paid an additional $3,978,861 to the state in personal and corporate income taxes.5
TOTAL SMOKER CIGARETTE PAYMENTS TO OREGON |
|
Per year: |
$ |
222,900,000 |
Per day: |
$ |
610,267 |
Per hour: |
$ |
25,428 |
Per minute: |
$ |
424 |
Per second: |
$ |
7 |
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CIGARETTES DON'T PAY TAXES - OREGON SMOKERS DO!!
- Oregon Department of Revenue
- Campaign for Tobacco-Free Kids
- Centers for Disease Control
- U.S. Census Bureau and Oregon budget documents.
- Economic Impact of Tobacco - 1997
Master Settlement Agreement Payments To Date
$267,625,689 has been paid to Oregon since the Master Settlement Agreement was signed on November 23, 1998.
A summary of Oregon state law is provided below (for specific questions regarding state law, contact your legal advisor.)
Minimum Age |
Customers must be 18 years or older to purchase tobacco products. |
Restricted Products |
Tobacco in any form, including bidis, and cigarette rolling papers. |
Acceptable Forms of Identification |
Passport, motor vehicle operator's license or, if the motor vehicle license does not bear a photograph of the operator, then an identification card. |
Fine/Penalty Schedule for Selling to Minors |
Violators will be subject to a fine of not less than $100. |
Affirmative Defense |
None. |
Minor Possession |
Minors are prohibited from possessing tobacco products. Violators will be charged with a Class D violation, subject to a fine of $75, and may be ordered to participate in a tobacco education program or a tobacco cessation program, or be ordered to perform community service related to diseases associated with the consumption of tobacco products. No person under 18 years of age shall purchase, attempt to purchase or acquire tobacco products except when such minor is in a private residence accompanied by and with the consent of a parent or guardian. |
Sign Requirement
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A sign must be posted so it is clearly visible to the seller and the purchaser. The sign must be substantially as follows:
NOTICE: THE SALE OF TOBACCO PRODUCTS IN ANY FORM TO PERSONS UNDER 18 YEARS OF AGE IS PROHIBITED BY LAW. ANY PERSON WHO KNOWINGLY SELLS, OR CAUSES TO BE SOLD, TOBACCO TO A PERSON UNDER 18 YEARS OF AGE COMMITS THE CRIME OF ENDANGERING THE WELFARE OF A MINOR, PURSUANT TO ORS 163.575.
Failure to post a sign will result in a fine of $100 - $500. |
Compliance Checks |
As a condition of receiving federal substance abuse block grant funds, federal law requires the State of Oregon to conduct random, unannounced inspections of tobacco outlets to determine compliance rates. The Department of Human Resources coordinates the inspections. |
DISCLAIMER: This information summary is provided as a service of the Coalition, but is not intended to provide legal advice or analysis. These summaries are not intended to be complete representations of state law, which may contain additional rules and restrictions relating to tobacco products not mentioned in this summary, as well as retailing prohibitions related to matters including, but not limited to, state required training, minimum pack size, the sale of loose cigarettes and other restrictions. Retailers should not rely on these summaries as complete or accurate descriptions of applicable federal, state or local law. Users with questions about the law should seek the advice of counsel. Each state law is unique and possibly represents multiple legislative or regulatory acts. Local laws may differ. Check with local authorities for variations from state law. These summaries are not intended to be complete representations of state law. |
The reprinting of this information from the Coalition, does not constitute a representation or admission by RJRT that such information is accurate, complete, or a proper characterization of the laws concerned. The Coalition for Responsible Tobacco Retailing is a cooperative effort among retailers, wholesalers and manufacturers who share a common goal: to do all they can to prevent tobacco sales to minors.
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