ORS 320.400¹
Definitions for ORS 320.400 to 320.490 and 803.203

As used in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes):

(1)(a) “Bicycle” means:

(A) A vehicle that is designed to be operated on the ground on wheels and is propelled exclusively by human power; or

(B) An electric assisted bicycle as defined in ORS 801.258 (“Electric assisted bicycle”).

(b) “Bicycle” does not include:

(A) Carts;

(B) Durable medical equipment;

(C) In-line skates;

(D) Roller skates;

(E) Skateboards;

(F) Stand-up scooters;

(G) Strollers designed for the transportation of children;

(H) Trailer cycles or other bicycle attachments; or

(I) Wagons.

(2)(a) “Retail sales price” means the total price paid at retail for a taxable vehicle, exclusive of the amount of any excise, privilege or use tax, to a seller by a purchaser of the taxable vehicle.

(b) “Retail sales price” does not include the retail value of:

(A) Modifications to a taxable vehicle that are necessary for a person with a disability to enter or drive or to otherwise operate or use the vehicle.

(B) Customized industrial modifications to the chassis of a truck that has a gross vehicle weight rating of at least 10,000 pounds and not more than 26,000 pounds.

(3) “Seller” means:

(a) With respect to the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) and the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail), a vehicle dealer.

(b) With respect to the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles), a person engaged in whole or in part in the business of selling bicycles.

(4) “Taxable bicycle” means a new bicycle that has a retail sales price of $200 or more.

(5) “Taxable motor vehicle” means a vehicle that:

(a) Has a gross vehicle weight rating of 26,000 pounds or less;

(b)(A) If equipped with an odometer, has 7,500 miles or less on the odometer; or

(B) If not equipped with an odometer, has a manufacturer’s certificate of origin or a manufacturer’s statement of origin; and

(c) Is:

(A) A vehicle as defined in ORS 744.850 (Definitions for ORS 744.850 to 744.858), other than an all-terrain vehicle or a trailer;

(B) A camper as defined in ORS 801.180 (“Camper”);

(C) A commercial bus as defined in ORS 801.200 (“Commercial bus”);

(D) A commercial motor vehicle as defined in ORS 801.208 (“Commercial motor vehicle”);

(E) A commercial vehicle as defined in ORS 801.210 (“Commercial vehicle”);

(F) A fixed load vehicle as defined in ORS 801.285 (“Fixed load vehicle”);

(G) A moped as defined in ORS 801.345 (“Moped”);

(H) A motor home as defined in ORS 801.350 (“Motor home”);

(I) A motor truck as defined in ORS 801.355 (“Motor truck”);

(J) A tank vehicle as defined in ORS 801.522 (“Tank vehicle”);

(K) A trailer as defined in ORS 801.560 (“Trailer”) that is required to be registered in this state;

(L) A truck tractor as defined in ORS 801.575 (“Truck tractor”); or

(M) A worker transport bus as defined in ORS 801.610 (“Worker transport bus”).

(6) “Taxable vehicle” means a taxable bicycle or a taxable motor vehicle.

(7) “Transportation project taxes” means the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail), the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles).

(8)(a) “Vehicle dealer” means:

(A) A person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005 (Acting as vehicle dealer without certificate); and

(B) A person engaged in business in another state that would be subject to ORS 822.005 (Acting as vehicle dealer without certificate) if the person engaged in business in this state.

(b) Notwithstanding paragraph (a) of this subsection, a person is not a vehicle dealer for purposes of ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) to the extent the person:

(A) Conducts an event that lasts less than seven consecutive days, for which the public is charged admission and at which otherwise taxable motor vehicles are sold at auction; or

(B) Sells an otherwise taxable motor vehicle at auction at an event described in this paragraph. [2017 c.750 §89; 2018 c.93 §10; 2019 c.491 §1]

Chapter 320

Notes of Decisions

Amuse­ment device tax is privilege tax, and not prop­erty tax subject to limita­tions of sec­tion 11b, Article XI of Oregon Constitu­tion. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)

1 Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors320.­html (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano320.­html (2019) (last ac­cessed May 16, 2020).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information