ORS 461.560
Taxation of sales and prizes


(1)

No state or local taxes shall be imposed upon the sale of lottery tickets or shares of the Oregon State Lottery established by this chapter or any prize awarded by the state lottery established by this chapter that does not exceed $600. A prize awarded by the state lottery that is greater than $600 shall be subject to tax under ORS chapters 314, 315, 316, 317 and 318 and any other applicable state or local tax. For purposes of this section, “prize awarded by the state lottery” includes a prize awarded by a multistate lottery association of which the Oregon State Lottery is a member if the ticket upon which the prize is awarded was sold in this state.

(2)

A city, county or other political subdivision in this state may not impose, by charter provision or ordinance, or collect a tax that is imposed on lottery game retailers only and that is measured by or based upon the amount of the commissions or other compensation received by lottery game retailers for selling tickets or shares in lottery games. However, if a city, county or other political subdivision levies or imposes generally on a nondiscriminatory basis throughout the jurisdiction of the taxing authority an income, gross income or gross receipts tax, as otherwise provided by law, such tax may be levied or imposed upon lottery game retailers. [1985 c.2 §8(1); 1985 c.302 §8(1); 1995 c.95 §1; 1997 c.849 §1; 1999 c.143 §6]

Source: Section 461.560 — Taxation of sales and prizes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors461.­html.

461.010
Definitions
461.015
Short title
461.020
Purpose
461.030
Local laws preempted
461.040
Effect on other gambling laws
461.050
Location of offices
461.100
Oregon State Lottery Commission
461.110
Criminal identification information available to lottery
461.120
Commission exempt from certain laws
461.130
Authority of commission
461.140
Annual budget report
461.150
State lottery director
461.160
Authority of director to contract for services
461.170
Coordination between director and commission
461.180
Studies
461.190
Assistant Director for Security
461.200
Operation of lottery
461.202
Transportation of gambling devices
461.210
Security measures
461.215
Video lottery games
461.217
Video lottery game regulation
461.220
Number and value of prizes
461.230
Method for determining winners
461.240
Sale price of tickets and shares
461.250
Validation and payment of prizes
461.251
Reporting of certain prize winners to Department of Human Services
461.253
Voluntary assignment of prizes
461.257
Judicial order suspending voluntary assignment laws upon finding of adverse tax consequences for all prize winners
461.260
Distribution of tickets and shares
461.300
Selection of retailers
461.310
Compensation for retailers
461.330
Display of certificate of authority
461.335
Temporary letter of authority
461.400
Procurements
461.410
Vendor disclosure for major procurements
461.420
Contract with vendor convicted of crime prohibited
461.430
Contractor required to comply with applicable laws
461.440
Commission’s authority to contract
461.445
Policy on payment to contractors
461.500
Lottery to be self-supporting
461.510
State Lottery Fund
461.512
Management of lottery moneys received by county
461.520
Establishment of checking accounts and petty cash fund
461.530
Oregon State Lottery Fund
461.535
Intercollegiate Athletic Fund
461.540
Administrative Services Economic Development Fund
461.543
Sports Lottery Account
461.544
Use of proceeds of video lottery games
461.547
Distribution of certain video lottery revenues to counties for economic development
461.548
Video lottery proceeds to be treated separately from other lottery proceeds
461.549
Use of video lottery proceeds for treatment of gambling-related behavioral problems
461.550
Expenditure limitation not applicable to lottery
461.553
ODAS Economic Development Distributions Fund
461.555
Capital Construction Trust Fund
461.557
DOT Economic Development Distributions Fund
461.559
Reversion of lottery allocations
461.560
Taxation of sales and prizes
461.600
Sales to minors
461.700
Additional disclosure requirements
461.715
Holding of certain lottery prizes for child support
461.719
Holding of certain lottery prizes for overpayment of assistance
461.725
Enforcement officers to enforce prohibition on gray machines
461.740
Policy on hiring by firms receiving lottery-funded benefits
461.800
Short title
461.810
Definitions
461.820
Promotion of responsible gambling
Green check means up to date. Up to date