Miscellaneous Taxes

ORS 320.415
Excise tax on retail sale of bicycles

  • tax as liability of purchaser
  • collection at time of sale


An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale.


The excise tax is a liability of the purchaser of the taxable bicycle.


The amount of the excise 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.


A seller shall collect the excise tax at the time of the taxable sale.


A purchaser’s liability for the excise tax is satisfied by a valid receipt given to the purchaser by the seller of the taxable bicycle showing payment of the excise tax. [2017 c.750 §92; 2018 c.93 §12]
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)


Last accessed
Jun. 26, 2021