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Oregon Revised Statutes

Imposition of Tax

Imposition of Tax

323.030Tax imposed; rate; exclusiveness; only one distribution taxed 323.031Additional tax imposed; rate 323.035Distributions by manufacturers to licensed distributors exempted 323.040Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers 323.050Storage in bonded warehouses exempted 323.055Sales to federal installations and veterans’ institutions exempted 323.060Consumer exemption; payment of tax in certain cases 323.065Claim for exemption 323.068Prepayment of tax 323.075Distributor to collect tax on certain sales 323.080Manufacturers’ agreements for prepayment 323.085Presumptions regarding distribution and prepayment of tax