Extracted source text, not Atlas analysis. Native PDF text, pypdf; NFKC normalization. Charts and image-only text may be absent; verify against the linked original. Extraction does not imply page-by-page substantive review. PDF page numbers count from the first page of the file and may differ from printed page numbers.
SECTION 91. Imposition of use tax on taxable motor vehicles purchased at retail. (1) A
use tax is imposed on the storage, use or other consumption in this state of taxable motor
vehicles purchased at retail from any seller.
(2) The use tax shall be computed at the rate of 0.5 percent of the retail sales price of
the taxable motor vehicle.
(3) The use tax is a liability of the purchaser of the taxable motor vehicle.
(4) The use tax shall be reduced, but not below zero, by the amount of any privilege, ex-
cise, sales or use tax imposed by any jurisdiction on the sale, or on the storage, use or other
consumption, of the taxable motor vehicle. The reduction under this subsection shall be
made only upon a showing by the purchaser that a privilege, excise, sales or use tax has been
paid.
(5) The amount of the use tax shall be separately stated on an invoice, receipt or other
similar document that the seller provides to the purchaser or shall be otherwise disclosed
to the purchaser.
(6) A purchaser’s liability for the use tax is satisfied by a valid receipt given to the pur-
chaser under section 93 of this 2017 Act by the seller of the taxable motor vehicle.
SECTION 92.
Imposition of excise tax on retail sale of taxable bicycles. (1) An excise tax
of $15 is imposed on each sale at retail in this state of a taxable bicycle.
(2) The excise tax is a liability of the purchaser of the taxable bicycle.
(3) The amount of the excise tax shall be separately stated on an invoice, receipt or other
similar document that the seller provides to the purchaser or shall be otherwise disclosed
to the purchaser.
(4) A seller shall collect the excise tax at the time of the taxable sale.
(5) A purchaser’s liability for the excise tax is satisfied by a valid receipt given to the
purchaser by the seller of the taxable bicycle.
SECTION 93.
Collection of use tax. (1) A seller shall collect the use tax imposed under
section 91 of this 2017 Act from a purchaser of a taxable motor vehicle and give the pur-
chaser a receipt for the use tax in the manner and form prescribed by the Department of
Revenue if:
(a) The seller is:
(A) Engaged in business in this state;
(B) Required to collect the use tax; or
(C) Authorized by the department, under rules the department adopts, to collect the use
tax and, for purposes of the use tax, regarded as a seller engaged in business in this state;
and
(b) The seller makes sales of taxable motor vehicles for storage, use or other consump-
tion in this state that are subject to the use tax.
(2) A seller required to collect the use tax under this section shall collect the tax:
(a) At the time of the taxable sale; or
(b) If the storage, use or other consumption of the taxable motor vehicle is not taxable
at the time of sale, at the time the storage, use or other consumption becomes taxable.
(3) To ensure the proper administration of section 91 of this 2017 Act, and to prevent
evasion of the use tax, the following presumptions are established:
(a) A taxable motor vehicle is stored, used or otherwise consumed in this state if it is
present in this state for private or public display or storage.
(b)(A) A taxable motor vehicle sold by any seller for delivery in this state was sold for
storage, use or other consumption in this state unless the contrary is proved.
(B) The burden of proving the contrary is on the seller unless the seller takes from the
purchaser a resale certificate to the effect that the taxable motor vehicle was purchased for
resale in the ordinary course of the purchaser’s business.
(c)(A) A taxable motor vehicle delivered outside this state to a purchaser known by the
seller to be a resident of this state was purchased from the seller for storage, use or other
Enrolled House Bill 2017 (HB 2017-A) Page 97
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 97. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=97. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.