OAR 735-030-0025
Proof that Use Tax has Been Paid or Is Not Required


(1)

A taxable motor vehicle is subject to use tax if it is purchased from a dealer located outside of Oregon and therefore is not subject to Oregon’s privilege tax.

(2)

Except as provided in ORS 803.203 (Proof of payment of taxes)(1)(c), DMV will not title, register, or title and register a vehicle subject to use tax without receiving or viewing documentation issued by DOR showing that the use tax has been paid or otherwise satisfied.

Source: Rule 735-030-0025 — Proof that Use Tax has Been Paid or Is Not Required, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=735-030-0025 (accessed May 26, 2025).

May 26, 2025

Rule 735-030-0025's source at or​.us