Tax on use in Oregon of motor vehicles purchased out of state at retail
- tax as liability of purchaser
- reduction for other taxes paid
Source:
Section 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, https://www.oregonlegislature.gov/bills_laws/ors/ors320.html
(accessed May 26, 2025).
Notes of Decisions
As used in this section, “vehicles purchased at retail” means vehicles purchased for purpose other than resale and “retail” does not contemplate quantity of vehicles purchased. EAN Holdings, LLC v. Dept. of Rev., 24 OTR 200 (2020)