HB 2017 (2017), enrolled text

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(1)(a) “Bicycle” means a vehicle that is designed to be operated on the ground on wheels and is propelled exclusively by human power. (b) “Bicycle” does not include durable medical equipment. (2) “New motor vehicle” has the meaning given that term in ORS 803.350 (8)(c). (3) “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. (4) “Seller” means: (a) With respect to the privilege tax imposed under section 90 of this 2017 Act and the use tax imposed under section 91 of this 2017 Act, a vehicle dealer. (b) With respect to the excise tax imposed under section 92 of this 2017 Act, a person engaged in whole or in part in the business of selling bicycles. (5) “Taxable bicycle” means a new bicycle that has wheels of at least 26 inches in diam- eter and a retail sales price of $200 or more. (6) “Taxable motor vehicle” means a new motor vehicle with a gross vehicle weight rat- ing of 26,000 pounds or less that is: (a) A vehicle as defined in ORS 744.850, other than an all-terrain vehicle; (b) A bus trailer as defined in ORS 801.165; (c) A camper as defined in ORS 801.180; (d) A commercial bus as defined in ORS 801.200; (e) A commercial motor vehicle as defined in ORS 801.208; (f) A commercial vehicle as defined in ORS 801.210; (g) An electric assisted bicycle as defined in ORS 801.258; (h) A fixed load vehicle as defined in ORS 801.285; (i) A moped as defined in ORS 801.345; (j) A motor assisted scooter as defined in ORS 801.348; (k) A motor home as defined in ORS 801.350; (L) A motor truck as defined in ORS 801.355; (m) A tank vehicle as defined in ORS 801.522; (n) A truck tractor as defined in ORS 801.575; (o) A truck trailer as defined in ORS 801.580; or (p) A worker transport bus as defined in ORS 801.610. (7) “Taxable vehicle” means a taxable bicycle or a taxable motor vehicle. (8) “Transportation project taxes” means the privilege tax imposed under section 90 of this 2017 Act, the use tax imposed under section 91 of this 2017 Act and the excise tax im- posed under section 92 of this 2017 Act. (9)(a) “Vehicle dealer” means: (A) A person engaged in business in this state that has been issued a vehicle dealer cer- tificate under ORS 822.020; 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 sections 89 to 111 of this 2017 Act 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. SECTION 90. Imposition of tax for privilege of engaging in the business of selling taxable motor vehicles at retail; vehicle dealer allowed to collect amount of privilege tax from pur- chaser of taxable motor vehicle. (1) A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state. Enrolled House Bill 2017 (HB 2017-A) Page 95

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