№ files_lp_3_process_9_29449
Fiscal and legislative summary outlining proposed statutory definitions, tax rate increases, revenue allocation, and projected biennial revenue related to tobacco products and inhalant delivery systems in Oregon.
Jurisdiction: Oregon
Measure Name: Ballot Measure 108
Legislative Reference: HB 2270 (2019 session)
Subject: Tobacco and inhalant delivery system taxation
Type of Document: Fiscal and policy summary
Source: Legislative Fiscal Office
Affected Products: Cigarettes, little cigars, cigars, inhalant delivery systems
Proposed Cigarette Tax Increase: $2.00 per pack of 20 cigarettes
New Cigarette Tax Rate Effective Date: January 1, 2021 (if approved)
Inhalant Delivery System Tax Rate: 65% of wholesale price
Cigar Tax Cap Increase: From $0.50 to $1.00 per cigar
Revenue Allocation: 90% to state medical assistance program; 10% to tobacco prevention, cessation, and management of tobacco-related health conditions
Estimated Revenue 2019–2021: $115 million
Estimated Revenue 2021–2023: $350.4 million
Estimated Revenue 2023–2025: $351.1 million
Price: 8 / 10 USD
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