OAR 230-040-0010
Complimentary Tickets and Courtesy Passes

(1)

No promoter or promotion employee shall sell complimentary tickets. All promoters shall be held responsible for the actions of their staff and volunteers.

(2)

A complimentary ticket is a priced flat ticket for which no charge is made, and no services exchanged. Complimentary tickets shall be overstamped with the wording "Complimentary - Not to be sold" on the printed face of the tickets. The overstamp shall include the stub end of the ticket retained by the ticket holder. The promoter shall retain a clipped end of each complimentary ticket in the box-office.

(3)

A promoter must keep an auditable record of complimentary tickets and the value based on the seating location.

(4)

A promoter of an unarmed combat sports event shall not issue complimentary tickets for more than six percent (6%) of the sold seats in the venue without the authorization of the Administrator. For all complimentary tickets distributed over and above the six percent (6%) the promoter shall be assessed tax on gross receipts as prescribed in ORS 463.310. The complimentary tickets taxable value shall be based upon the comparable value for the seats in a similar location.

Source: Rule 230-040-0010 — Complimentary Tickets and Courtesy Passes, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=230-040-0010 (accessed May 26, 2025).

May 26, 2025

Rule 230-040-0010's source at or​.us