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consumption in this state and stored, used or otherwise consumed in this state unless the
contrary is proved.
(B) The contrary may be proved by:
(i) A statement in writing, signed by the purchaser or an authorized agent of the pur-
chaser and retained by the seller, that the taxable motor vehicle was purchased for storage,
use or other consumption exclusively at a designated point or points outside this state; or
(ii) Other evidence satisfactory to the department that the taxable motor vehicle was not
purchased for storage, use or other consumption in this state.
SECTION 94.
Exempt sales. (1) Notwithstanding section 90 of this 2017 Act, a seller is
not liable for the privilege tax with respect to a taxable motor vehicle that is sold to:
(a) A purchaser who is not a resident of this state; or
(b) A business if the storage, use or other consumption of the taxable motor vehicle will
occur primarily outside this state.
(2) Notwithstanding section 90 of this 2017 Act, a seller is not liable for the privilege tax
with respect to an otherwise taxable motor vehicle that is sold at an event that lasts less
than seven consecutive days, for which the public is charged admission and at which other-
wise taxable motor vehicles are sold at auction.
(3) Notwithstanding sections 90 to 93 of this 2017 Act, a resale certificate taken from a
purchaser ordinarily engaged in the business of selling taxable vehicles relieves the seller
from the obligation to collect and remit transportation project taxes. A resale certificate
must be substantially in the form prescribed by the Department of Revenue by rule.
SECTION 95.
Refunds for excess payment. (1) If the amount of transportation project
taxes paid by a seller or purchaser exceeds the amount of taxes due, the Department of Re-
venue shall refund the amount of the excess.
(2) Except as provided in subsection (3) of this section, the period prescribed for the de-
partment to allow or make a refund of any overpayment of transportation project taxes paid
shall be as provided in ORS 314.415.
(3) The department shall apply any overpayment of tax first to any amount of transpor-
tation project taxes that is then outstanding.
SECTION 96.
Deposit of revenue from privilege and use taxes on taxable motor vehicles.
(1) The Department of Revenue shall deposit all revenue collected from the privilege tax
imposed under section 90 of this 2017 Act and the use tax imposed under section 91 of this
2017 Act in a suspense account established under ORS 293.445 for the purpose of receiving
the revenue. The department may pay expenses for the administration and enforcement of
the privilege and use taxes out of moneys received from the privilege and use taxes. Amounts
necessary to pay administrative and enforcement expenses are continuously appropriated to
the department from the suspense account.
(2) After payment of administrative and enforcement expenses under subsection (1) of
this section and refunds or credits arising from erroneous overpayments, the department
shall transfer the balance of the moneys received from the privilege and use taxes as follows:
(a) Moneys attributable to the privilege tax shall be transferred as follows:
(A) $12 million shall be transferred annually to the Zero-Emission Incentive Fund estab-
lished under section 152 of this 2017 Act.
(B) After the transfer required under subparagraph (A) of this paragraph, the balance
of the moneys shall be transferred to the Connect Oregon Fund established under ORS
367.080.
(b) Moneys attributable to the use tax shall be transferred to the State Highway Fund.
SECTION 96a.
Section 96 of this 2017 Act is amended to read:
Sec. 96. (1) The Department of Revenue shall deposit all revenue collected from the privilege
tax imposed under section 90 of this 2017 Act and the use tax imposed under section 91 of this 2017
Act in a suspense account established under ORS 293.445 for the purpose of receiving the revenue.
The department may pay expenses for the administration and enforcement of the privilege and use
Enrolled House Bill 2017 (HB 2017-A) Page 98
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 98. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=98. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.