2017 ORS 320.410¹
Tax on use in Oregon of motor vehicles purchased out of state at retail
  • tax as liability of purchaser
  • reduction for other taxes paid

(1) A use tax is imposed on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller.

(2) The use tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle.

(3) The use tax is a liability of the purchaser of the taxable motor vehicle.

(4) The use tax shall be reduced, but not below zero, by the amount of any privilege, excise, sales or use tax imposed by any jurisdiction on the sale, or on the storage, use or other consumption, of the taxable motor vehicle. The reduction under this subsection shall be made only upon a showing by the purchaser that a privilege, excise, sales or use tax has been paid.

(5) The amount of the use tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the purchaser or shall be otherwise disclosed to the purchaser.

(6) A purchaser’s liability for the use tax is satisfied by a valid receipt given to the purchaser under ORS 320.420 (Collection of use tax) by the seller of the taxable motor vehicle. [2017 c.750 §91]

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 (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano320.­html (2017) (last ac­cessed Mar. 30, 2018).
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.