ORS 323.508: Tax imposed on distribution of oral nicotine products; rate.

(1) In addition to and not in lieu of any other taxes, a tax is imposed on the distribution of oral nicotine products in this state. The tax imposed by this section is intended to be a direct tax on the consumer, for which payment upon distribution is required to achieve convenience and facility in the collection and administration of the tax. The tax shall be imposed on a distributor at the time the distributor distributes oral nicotine products.

      (2) The tax imposed under this section shall be imposed at the following rates:

      (a) For each package containing 20 or fewer discrete consumable units, 65 cents; and

      (b) For each package containing more than 20 discrete consumable units, 3.25 cents per discrete consumable unit, rounded to the nearest whole cent.