Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes
(1)Except as otherwise provided in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes), the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) shall be collected at the point of sale and remitted by each seller that engages in the retail sale of taxable vehicles. Each tax is considered a tax upon the seller that is required to collect the tax, and the seller is considered a taxpayer.
(2)Each seller of taxable vehicles that is liable for transportation project taxes shall file a return with the Department of Revenue, in the form and manner prescribed by the department, on or before the last day of January, April, July and October of each year for the previous calendar quarter. The return shall show the amount of transportation project taxes due for retail sales made during the calendar quarter to which the return relates.
(3)Each seller shall pay the applicable transportation project taxes to the department in the form and manner prescribed by the department, but not later than the date of submitting each quarterly return, without regard to extensions under subsection (5) of this section.
(4)Sellers of taxable vehicles shall file the returns required under this section with respect to the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) and the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) regardless of whether any taxes are owed.
(5)The department may extend the time for making any return required under this section if a written request is filed with the department during or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days.
(6)Interest shall be added to delinquent tax amounts at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the return to which the delinquent tax amounts relate was originally required to be filed to the time of payment. [2017 c.750 §98; 2018 c.93 §13]
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)