Oregon § 320.308 Exemptions; exception

Oregon Statutes

§ 320.308 — Exemptions; exception

Oregon § 320.308

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.308 (Exemptions; exception) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 320.308 (2026).

Text

The following are exempt from the state transient lodging tax:

(1)A dwelling unit in a hospital, health care facility, long term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority.

(2)A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment.

(3)A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year. The exemption granted under this subsection does not apply to a dwelling unit that is rented out as transient lodging using a platform of any kind provided in any manner by a transient lodging intermediary.

(4)A dwelling unit, the consideration for which is funded

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The following are exempt from the state transient lodging tax:
(1) A dwelling unit in a hospital, health care facility, long term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority.
(2) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment.
(3) A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year. The exemption granted under this subsection does not apply to a dwelling unit that is rented out as transient lodging using a platform of any kind provided in any manner by a transient lodging intermediary.
(4) A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter.
(5) A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility.
(6) A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:
(a) All dwelling units occupied are within the same facility; and
(b) The person paying consideration for the transient lodging is the same person throughout the consecutive period.
(7) Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department that are used for temporary overnight human occupancy by:
(a) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or
(b) Employees or agents of the Oregon Military Department.