Oregon DOR Proposes Regulation on Reporting Tobacco Tax on Oral Nicotine Products

The Oregon Department of Revenue (DOR) has proposed a rule providing guidance on reporting the tobacco tax on oral nicotine products. The rule outlines reporting requirements for retailers with untaxed inventory as of Jan. 1, 2026, specifies recordkeeping obligations, and details how to calculate the tax due based on package size. The rule also establishes tax rates of $0.65 per package of 20 or fewer units and $0.0325 per unit for larger packages. A public hearing is scheduled for Nov. 18, and written comments are due on the same day. [Or. Dep’t of Revenue, Proposed Reg. Section 150-323-0307, 10/30/25]