Mealey's (December 15, 2015, 10:42 AM EST) -- SALEM, Ore. — An Oregon magistrate judge on Dec. 11 granted a motion for summary judgment filed by the Oregon Department of Revenue, finding that the "wholesale sales price" of untaxed tobacco products constituted the total sales price that was paid by a hookah distributor (Global Hookah Distributors Inc. v. Department of Revenue, State of Oregon, No. 140466N, Ore. Tax, Mag. Div.; 2015 Ore. Tax LEXIS 159).

(Opinion available. Document #04-151216-011Z.)

Invoices

Global Hookah Distributors Inc. appealed tax assessments issued by the Oregon Department of Revenue...