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Tobacco Retail Licensing (TRL)

Statewide tobacco retail license

Senate Bill 587, passed during the 2021 legislative session as Oregon Laws 2021, chapter 586, requires Oregon retailers selling cigarettes, tobacco, and/or inhalant delivery system products to obtain a license to sell these products beginning January 1, 2022.

Who is required to obtain the license?

Oregon retailers selling these types of products at retail are required to obtain the license:

  • Cigarette products including little cigars
    • Other tobacco products including cigars, smokeless tobacco (snuff, chewing tobacco, SNUS, dissolvable products containing tobacco, etc.), blunt wraps, pipe tobacco, shisha, roll-your-own, and any other kinds and forms of tobacco that can be chewed or smoked.
    • Inhalant delivery systems as defined by ORS 431A.175
  • Cigarette distributors, tobacco distributors, and cigarette wholesalers are not required to obtain a retail tobacco license, unless they have a retail store in Oregon that sells to consumers.
  • All Oregon Tobacco Retail License holders are responsible for ensuring their premises follow all federal, state and local laws and regulations governing the retail sale of tobacco products and inhalant delivery systems, including not selling these products to people under 21 years of age. 

​If your business is in the unincorporated portion of Benton, Clatsop, Klamath, or Multnomah counties or in the following list of cities you will need to apply for a license with your local county licensing program.

Effective July 1, 2022 the city of Eugene will no longer be administering a tobacco retail licensing program. Retailers within the city will need to be licensed through the Department of Revenue. Applications for Eugene retailers will be available through Revenue Online beginning June 1, 2022. 

The cities with local licenses are:

City​​ County Website
Adair VillageBentonhttps://health.bentoncountyor.gov/tobacco-retail-license/
CorvallisBenton https://health.bentoncountyor.gov/tobacco-retail-license/
MonroeBentonhttps://health.bentoncountyor.gov/tobacco-retail-license/
PhilomathBenton
https://health.bentoncountyor.gov/tobacco-retail-license/
AstoriaClatsop https://www.co.clatsop.or.us/publichealth/page/tobacco-retailers
Cannon BeachClatsop https://www.co.clatsop.or.us/publichealth/page/tobacco-retailers
GearhartClatsop https://www.co.clatsop.or.us/publichealth/page/tobacco-retailers
SeasideClatsop https://www.co.clatsop.or.us/publichealth/page/tobacco-retailers
WarrentonClatsop https://www.co.clatsop.or.us/publichealth/page/tobacco-retailers
ChiloquinKlamath https://www.klamathcounty.org/789/Tobacco-Retail-Licensing
Klamath FallsKlamath https://www.klamathc​ounty.org/789/Tobacco-Retail-Licensing
FairviewMultnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
GreshamMultnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
Lake Oswego*Multnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
Maywood ParkMultnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
Milwaukie*Multnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
Portland*Multnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
TroutdaleMultnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
Wood VillageMultnomah https://www.multco.us/health/inspections-and-licensing/tobacco-retail-license
​*City is in multiple counties. Only the potion of the city in Multnomah County requires licensure by Multnomah County.

​If your business is in any other jurisdiction, you will need to apply for a state license with the Oregon Department of Revenue. ​

The license requirement began on January 1, 2022. This applies to all retailers of tobacco products or inhalant delivery systems located in those jurisdictions in which the state license applies. The licenses are valid for 1 year and must be renewed annually.  Licenses administered by local jurisdictions cannot be requested through this application.

Businesses with multiple locations under the same Federal Employer Identification Number (FEIN) will be able to submit one application for all locations in jurisdictions where the state license applies. A license fee will apply to each location on the application. 

For the application, you will need:

  • The name, mailing address, and federal tax identifier of the business entity for which you are applying. The identifier may be a federal employer identification number (FEIN) or, if you are a sole proprietor, it may be a Social Security number (SSN). 
  • The Oregon Secretary of State Registry Number provided to you by the Secretary of State when your business was established. You can find this number on the Secretary of State Business Search website, if needed​
  • Premises address and premises name for each retail location for which a license will be requested. 
  • A valid email address. 

First-time applicants:

From Revenue Online, under the “Quick Links" header, select “Register and apply." To start the application, select “Apply for Tobacco Retail License."

License Renewals:

(Renewal applications should be submitted no earlier than the first day of the month the license expires.​​)

By logging into Revenue Online, your current state-issued licensed location(s) will be pre-populated in the application.

From Revenue Online, log in using your credentials or select “Sign up now" to create an account.

Once you are logged in, you will need to add access to your Tobacco Retail License using the information on your renewal notice letter.

  • From your Summary Screen, select “More Options" on the top right.
  • Next, select “Add access to an account" on the left
  • Now you will use the letter ID, the account ID, and zip code from the letter to add access to your “Tobacco Retail License" account.
  • Once you have added access, you will see the option to “Apply for or renew a license" next to the Tobacco Retail License account in your list of accounts.

Renewal applications are also available to users who are not logged in. All demographic and site information will need to be entered into the application as if you were filling out the original application.

From Revenue Online, under the “Quick Links" header on the left, select “Register and apply". To start the renewal application, select “Apply for Tobacco Retail License."

Payment is due when you submit your application. You will need a checking account and routing number, or a credit/debit card to submit an electronic payment. If you are unable to make an electronic payment, a check may be sent to the department. Write your identifier, business name, and reference “Retail License" on the memo line of your check. Online payments are recommended as the license cannot be issued until both the application is received, and fee is paid in full. 

​If you need assistance, or have additional questions, please contact us at 503-378-4988, or by email at TRL.Help@dor.oregon.gov​.​

About the inspection process

Our field agents conduct cigarette and other tobacco tax inspections at retail outlets. Upon entering a business, an agent will:

  • Present a business card as identification.
  • Ask to speak with the owner or manager.
  • Explain the purpose of the visit.
  • Ask to examine cigarettes and tobacco products. When possible, an employee of the business should be present when back rooms are inspected.
  • Ask to examine receipts and invoices for cigarettes and tobacco products.
  • Issue a Demand to Examine Books and Records, if receipts or invoices aren’t available. Responses can be faxed, mailed, or reviewed in person during a follow-up visit at the agent's discretion.
  • Verify the business is licensed, and the license is prominently displayed.
  • Each tobacco retailer will have two inspections per year from the Oregon Health Authority. One inspection will make sure retailers are not selling to people under 21. The other will check for compliance with all tobacco retail sales laws.

You must maintain invoices for all cigarette purchases. The invoices must show:
  • The seller’s name and address
  • The date of sale
  • The quantity and description of cigarettes sold
You must maintain invoices for all tobacco product purchases. The invoices must show:
  • The license number of the distributor
  • A certified statement that all taxes have been or will be paid
  • The seller’s name and address
  • The purchaser’s name and address
  • The date of sale
  • The quantity and description of tobacco products sold  

​Agents will seize any of the following:
  • Cigarette packages with no tax stamp.
  • Cigarette packages with a tax stamp from another state. 
  • Cigarette packages with a counterfeit tax stamp.
  • Cigarette packages manufactured for U.S. export-only cigarettes ("gray market").
  • Single cigarettes.
  • Brands of cigarettes not approved for sale in Oregon (“Delisted") Learn more about the cigarette brands that are approved for sale in Oregon​. 
  • Brands of smokeless tobacco not approved for sale in Oregon. Learn more about the smokeless tobacco brands that are not approved for sale in Oregon. 

Click here to view the Smokeless Brand Directory​

Tobacco product tax assessments

If you don't maintain complete invoices, you'll be responsible for paying the tax due as well as any administrative costs and a penalty up to 100 percent of the tax due. Both tax and penalty are due immediately. A civil penalty may also be imposed.

Paying the tax, penalty, and administrative costs doesn't relieve you of any fines or from imprisonment for violating tax laws.

Frequently asked questions

​The total statewide tobacco retail license fee is $953 for licenses effective beginning January 1, 2022. This fee is made up of two portions. The first is a fee charged by the Department of Revenue to cover the cost of processing applications and issuing licenses, this portion is $230. The second portion is for the Oregon Health Authority to support the enforcement of federal and state law regulating the retail sale of tobacco products and inhalant delivery systems, this portion is $723.

​If you have a question regarding the tobacco retail license program, please contact us at: TRL.Help@dor.oregon.gov

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Contact us

Phone: 503-378-4988
Email: TRL.Help@dor.oregon.gov

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