2017 ORS 320.455¹
When purchasers required to remit use tax and excise tax

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This section is amended
Effective June 2, 2018
Relating to transportation; creating new provisions; amending ORS 184.620, 184.661, 184.751, 184.758, 184.761, 184.766, 316.189, 320.400, 320.405, 320.415, 320.445, 320.455, 320.490, 320.550, 366.155, 366.483, 366.772, 367.095, 377.725, 377.756, 801.041, 801.042, 803.445, 805.045, 805.205, 811.215, 811.485, 818.225, 818.270, 825.450 and 825.480 and section 2, chapter 823, Oregon Laws 2009, section 18, chapter 30, Oregon Laws 2010, and sections 45, 71d, 85, 122r, 139, 149 and 150, chapter 750, Oregon Laws 2017; repealing section 2, chapter 646, Oregon Laws 2017, and sections 56, 59 and 119, chapter 750, Oregon Laws 2017; and prescribing an effective date.

Any purchaser liable for the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) or the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) and from whom the tax has not been collected shall, on or before the 20th day of the month following the close of the month in which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report. [2017 c.750 §100]

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.