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How is it made

If a purchaser chooses to do this, they must post a surety bond and complete Form 04-623, "Application to Purchase Cigarette Tax Stamps on Deferred Payment Basis." Exempt from the cigarette tax are sales to authorized military personnel by a military exchange, commissary or ship store, and sales by an Indian reservation business located within in Indian reservation to members of the reservation

This money, which the highly profitable tobacco industry can easily afford, could fund cash-strapped stop-smoking services and discourage young people from ever lighting up

Oregon voters will weigh in on taxation of tobacco and nicotine products next month

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