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(2) The privilege tax shall be computed at the rate of 0.5 percent of the retail sales price
of the taxable motor vehicle. The tax may be rounded to the nearest whole cent.
(3)(a) A vehicle dealer may collect the amount of the privilege tax computed on the retail
sales price of a taxable motor vehicle from the purchaser of the taxable motor vehicle.
(b) Notwithstanding paragraph (a) of this subsection, the purchaser of a taxable motor
vehicle from whom the privilege tax is collected is not considered a taxpayer for purposes
of the privilege tax imposed under this section.
SECTION 90a. ORS 822.043 is amended to read:
822.043. (1) As used in this section:
(a) “Integrator” has the meaning given that term in ORS 802.600.
(b) “Vehicle dealer” means a person issued a vehicle dealer certificate under ORS 822.020.
(2) A vehicle dealer may elect to prepare, submit, or prepare and submit documents necessary
to:
(a) Issue or transfer a certificate of title for a vehicle;
(b) Register a vehicle or transfer registration of a vehicle;
(c) Issue a registration plate;
(d) Verify and clear a title;
(e) Perfect, release or satisfy a lien or other security interest;
(f) Comply with federal security requirements; or
(g) Render any other services for the purpose of complying with state and federal laws related
to the sale of a vehicle.
(3) A vehicle dealer who prepares any documents described in subsection (2) of this section:
(a) May charge a purchaser of a vehicle a document processing fee for the preparation of those
documents.
(b) May not charge a purchaser of a vehicle a document processing fee for the submission of
any document or the issuance of a registration plate.
(c) May charge a purchaser of a vehicle a document processing fee for performing any of the
services described in subsection (2) of this section in connection with preparing the documents de-
scribed in subsection (2) of this section.
(4) A purchaser of a vehicle may negotiate the amount of the document processing fee with a
vehicle dealer, but in no case shall the document processing fee charged by a vehicle dealer under
this section exceed:
(a) $150, if the vehicle dealer uses an integrator; or
(b) $115, if the vehicle dealer does not use an integrator.
(5) If a vehicle dealer charges a document processing fee under subsection (4)(a) of this section,
of the amount collected $25 shall be paid to the integrator.
(6) Unless otherwise provided by rule, if a vehicle dealer uses an integrator and charges a
document processing fee greater than that charged for not using an integrator, the dealer must in-
form the purchaser of the vehicle of the option of using an integrator to prepare the documents. The
purchaser may then elect whether or not to have the vehicle dealer use an integrator to prepare
the documents.
(7) If the purchaser of a vehicle pays a document processing fee, the vehicle dealer shall prepare
and submit all documents to complete the transaction as permitted by law.
(8)(a) A vehicle dealer who collects the privilege tax imposed under section 90 of this 2017
Act from the purchaser of a taxable motor vehicle may collect the privilege tax at the same
time and in the same manner as the vehicle dealer collects document processing fees under
this section. The amount of the privilege tax shall be in addition to and not in lieu of docu-
ment processing fees collected under this section.
(b) A vehicle dealer may exclude the amount of the privilege tax from the capitalized cost
and offering price of a taxable motor vehicle as those terms are defined by the Department
of Justice by rule.
Enrolled House Bill 2017 (HB 2017-A) Page 96
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 96. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=96. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.