Oregon Dept. of Revenue
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News Releases
New CAT training materials now available online - 11/18/20

Salem, OR—New resources to help business taxpayers and tax professionals understand and comply with Oregon’s new Corporate Activity Tax (CAT) have been added to the Department of Revenue’s website.

In October, the CAT policy staff hosted a pair of live video conference training sessions. The PowerPoint presentation used in the training sessions is available on the CAT page of the agency’s website.

In addition, questions submitted via email by participants in the two training sessions and answers provided by the CAT policy staff have been posted under the CAT training materials header. Questions and answers are divided by topic to make it easier for taxpayers to find the information they need.

In the coming weeks, a series of short, subject-specific training videos will also be added to the website.

Other information on the CAT page of the Department of Revenue’s website includes:
• A list of frequently asked questions.
• High-level summaries of the rules and other topics to help with taxpayer compliance.
• A registration training PowerPoint presentation.
• A PowerPoint presentation to help with making payments.
• A link to the CAT administrative rules.
• A link to the statutes governing the CAT. .

The page also includes an opportunity to subscribe to email updates about the CAT.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Measure 108 passage means changes to tobacco taxes, new vaping tax - 11/05/20

Salem, OR—With the approval of Measure 108 by Oregon voters this week, the Department of Revenue is moving ahead with the implementation of increases in cigarette and tobacco taxes along with a new tax on inhalant delivery products.

As a result of the passage of the measure, the public will see the following changes beginning January 1:
• The cigarette tax will increase by $2 per pack of 20 and $2.50 per pack of 25.
• Little cigars, collectively weighing less than 3 pounds per 1,000, will be taxed as cigarettes, will require an Oregon cigarette tax stamp, and must be sold in sealed packages of at least 20.
• Inhalant delivery systems, such as vaping and e-cigarette products, will be taxed at a rate of 65% of the wholesale purchase price.
• The cap on the tax on cigars increases from 50 cents to $1.

Revenue produced by the tax changes will be used by the Oregon Health Authority to fund healthcare coverage for low-income families, including mental health services, and public health programs, including programs addressing tobacco- and nicotine-related disease.

Revenue will hold a public hearing November 24 on a series of administrative rules implementing the changes. Information about the hearing is available on the agency’s website.

Tobacco distributors and retailers, inhalant delivery product and e-cigarette dealers, and the public can also find answers to a list of frequently asked questions on the website.

To stay updated on Oregon cigarette and tobacco tax law changes, interested parties can subscribe to email updates. Those with questions can call 503-945-8120 or email spa.help@oregon.gov.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.