- (1) A taxable motor vehicle is subject to use tax if it is purchased from a dealer located outside of Oregon and therefore is not subject to Oregon’s privilege tax.
- (2) Except as provided in ORS 803.203(1)(c), DMV will not title, register, or title and register a vehicle subject to use tax without receiving or viewing documentation issued by DOR showing that the use tax has been paid or otherwise satisfied.
Statutory/Other Authority
ORS 184.619, 802.010 & 803.203
Statutes/Other Implemented
ORS 320.400, 320.410, 320.470, 320.485 & 803.203
History
DMV 1-2020, minor correction filed 01/02/2020, effective 01/02/2020
DMV 25-2019, amend filed 12/17/2019, effective 12/17/2019
DMV 37-2018, amend filed 08/22/2018, effective 08/22/2018
DMV 4-2018, minor correction filed 03/12/2018, effective 03/12/2018
DMV 24-2017, adopt filed 12/19/2017, effective 01/01/2018