Miscellaneous Taxes

ORS 320.410
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)

Source

Last accessed
Jun. 26, 2021

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