{"data":{"id":"us-or/ors-323.515","jurisdiction":"us-or","citation":"ORS 323.515","heading":"Exemption for tobacco products not subject to taxation by state.","body":"The tax imposed by ORS 323.505 and 323.508 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 this state.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 323 — Cigarettes and Tobacco Products"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors323.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"57234b6af1324de96f8d81bed04307e88d252edef6103dfd4ba68fdc9a4c0452","source_id":"us-or","stale":false,"prev":"us-or/ors-323.510","next":"us-or/ors-323.520"},"notice":"GroundRules: Original legal text. Not legal advice."}