2021 Oregon Revised Statutes
Chapter 320 - Miscellaneous Taxes
Section 320.400 - Definitions for ORS 320.400 to 320.490 and 803.203.


(1)(a) "Bicycle" means:
(A) A vehicle that is designed to be operated on the ground on wheels for the transportation of humans and is propelled exclusively by human power; or
(B) An electric assisted bicycle as defined in ORS 801.258.
(b) "Bicycle" does not include:
(A) Carts;
(B) Durable medical equipment;
(C) In-line skates;
(D) Roller skates;
(E) Skateboards;
(F) Stand-up scooters;
(G) Strollers designed for the transportation of children;
(H) Trailer cycles or other bicycle attachments; or
(I) Wagons.
(2)(a) "Retail sales price" means the total price paid at retail for a taxable vehicle, exclusive of the amount of any excise, privilege or use tax, to a seller by a purchaser of the taxable vehicle.
(b) "Retail sales price" does not include the retail value of:
(A) Modifications to a taxable vehicle that are necessary for a person with a disability to enter or drive or to otherwise operate or use the vehicle.
(B) Customized industrial modifications to the chassis of a truck that has a gross vehicle weight rating of at least 10,000 pounds and not more than 26,000 pounds.
(3) "Seller" means:
(a) With respect to the privilege tax imposed under ORS 320.405 and the use tax imposed under ORS 320.410, a vehicle dealer.
(b) With respect to the excise tax imposed under ORS 320.415, a person engaged in whole or in part in the business of selling bicycles.
(4) "Taxable bicycle" means a new bicycle that has a retail sales price of $200 or more.
(5) "Taxable motor vehicle" means a vehicle that:
(a) Has a gross vehicle weight rating of 26,000 pounds or less;
(b)(A) If equipped with an odometer, has 7,500 miles or less on the odometer; or
(B) If not equipped with an odometer, has a manufacturer’s certificate of origin or a manufacturer’s statement of origin; and
(c) Is:
(A) A vehicle as defined in ORS 744.850, other than an all-terrain vehicle or a trailer;
(B) A camper as defined in ORS 801.180;
(C) A commercial bus as defined in ORS 801.200;
(D) A commercial motor vehicle as defined in ORS 801.208;
(E) A commercial vehicle as defined in ORS 801.210;
(F) A fixed load vehicle as defined in ORS 801.285;
(G) A moped as defined in ORS 801.345;
(H) A motor home as defined in ORS 801.350;
(I) A motor truck as defined in ORS 801.355;
(J) A tank vehicle as defined in ORS 801.522;
(K) A trailer as defined in ORS 801.560 that is required to be registered in this state;
(L) A truck tractor as defined in ORS 801.575; or
(M) A worker transport bus as defined in ORS 801.610.
(6) "Taxable vehicle" means a taxable bicycle or a taxable motor vehicle.
(7) "Transportation project taxes" means the privilege tax imposed under ORS 320.405, the use tax imposed under ORS 320.410 and the excise tax imposed under ORS 320.415.
(8)(a) "Vehicle dealer" means:
(A) A person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005; and
(B) A person engaged in business in another state that would be subject to ORS 822.005 if the person engaged in business in this state.
(b) Notwithstanding paragraph (a) of this subsection, a person is not a vehicle dealer for purposes of ORS 320.400 to 320.490 and 803.203 to the extent the person:
(A) Conducts an event that lasts less than seven consecutive days, for which the public is charged admission and at which otherwise taxable motor vehicles are sold at auction; or
(B) Sells an otherwise taxable motor vehicle at auction at an event described in this paragraph. [2017 c.750 §89; 2018 c.93 §10; 2019 c.491 §1; 2021 c.630 §34]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 320 - Miscellaneous Taxes

Section 320.005 - Definitions for ORS 320.005 to 320.150.

Section 320.011 - Amusement device excise tax; amount.

Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules.

Section 320.013 - Additional tax for Oregon Youth Corps.

Section 320.016 - When tax is due; replacing amusement devices.

Section 320.075 - Joint and several liability for tax; late payment penalty.

Section 320.080 - Procedure on failure to pay tax or penalty.

Section 320.100 - Distribution of tax receipts.

Section 320.120 - Employment of agents.

Section 320.170 - Restriction on construction tax imposed by school district.

Section 320.171 - Restriction on construction tax imposed by local government, local service district or special government body.

Section 320.173 - Exemptions.

Section 320.176 - Limitations; rates; adjustment by Department of Revenue.

Section 320.179 - School district resolutions; collections; requirements.

Section 320.183 - Long-term facilities plan for capital improvements.

Section 320.192 - City or county ordinance or resolution to impose tax; requirements; payment of taxes.

Section 320.195 - Deposit of revenues; required uses.

Section 320.300 - Definitions for ORS 320.300 to 320.365.

Section 320.303 - Invoice to be provided upon payment of tax.

Section 320.305 - Rate and computation of tax; total retail price; when tax due; collector reimbursement.

Section 320.308 - Exemptions; exception.

Section 320.315 - Due date and form of returns; payment of tax.

Section 320.325 - Amounts held in trust; enforcement; joint and several liability.

Section 320.330 - Applicability of other provisions of tax law.

Section 320.332 - Disclosure of confidential information by Department of Revenue and local governments; rules.

Section 320.335 - Distribution of moneys received.

Section 320.340 - Exemption from public records law.

Section 320.345 - Collector reimbursement charges.

Section 320.347 - Alternative remittance of receipts from tax on camping and recreational vehicle spaces.

Section 320.350 - Tax moratorium; exceptions; uses of revenues.

Section 320.355 - Computation of tax; total retail price; when tax due.

Section 320.357 - Exemption of military facilities used for temporary occupancy.

Section 320.360 - Due date of returns; payment of tax; preemption.

Section 320.365 - Department of Revenue to collect local transient lodging taxes on local not regional level; rules.

Section 320.400 - Definitions for ORS 320.400 to 320.490 and 803.203.

Section 320.401 - Transportation project tax expenditures in continuous effect.

Section 320.405 - Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser.

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.

Section 320.415 - Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.

Section 320.420 - Collection of use tax; time of collection; presumptions of use in this state.

Section 320.425 - Exempt sales; nonresident purchasers; certain auction sales; resale certificates.

Section 320.430 - Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle.

Section 320.435 - Deposit of revenue from motor vehicle privilege and use taxes.

Section 320.440 - Deposit of revenue from excise tax on bicycles.

Section 320.445 - Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.

Section 320.450 - Liability for taxes; amounts held in trust; warrants for collection; conference; appeal.

Section 320.460 - Sellers required to keep records; examination of records by Department of Revenue.

Section 320.465 - Subpoena authority of Department of Revenue; enforcement; contempt of court.

Section 320.470 - Disclosure of information; appeal.

Section 320.480 - Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203.

Section 320.485 - Agreement with Department of Transportation for collection of use tax.

Section 320.490 - Local government motor vehicle tax moratorium.

Section 320.550 - Tax on wages; employers to withhold; liability of lender or surety; annual returns submitted to Department of Revenue; certain residents to report and pay tax.

Section 320.560 - Distribution of moneys received.