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Anyone who purchases untaxed cigarettes via the internet or some other source must pay cigarette tax to the state. Purchasers are required to file a monthly Consumer Tax Return to report all purchases of untaxed cigarettes and remit the tax due. The report is due on or before the 20th day of the month following receipt of the cigarettes.
By law a consumer can purchase up to 199 cigarettes in a single lot or shipment and not be subject to the tax. If purchasing more than 199 cigarettes in a single lot or shipment, all of the cigarettes purchased are subject to the tax.
The tax is $0.059 per cigarette, which calculates out to $1.18 per package of 20.
For more information refer to the laws and rules, Oregon Revised Statutes (ORS) 32.005-323.995.
* Additional information on Oregon's cigarette taxes
Department of Revenue: Tobacco Taxes
INDIANAPOLIS – Hundreds of Hoosiers around the state who have been purchasing cheap smokes via the Internet are getting a belated message from the state – a bill for unpaid cigarette taxes.
The Indiana Department of Revenue initiated a quasi-pilot project in April and has sent out 160 bills seeking $54,000 in cigarette taxes.
The department subpoenaed the customer and mailing lists of three major online cigarette vendors and began sending tax bills based on those purchases, which go back to July 2003.