Oregon § 320.415 Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale

Oregon Statutes

§ 320.415 — Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale

Oregon § 320.415

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.415 (Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale) 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. § 320.415 (2026).

Text

(1)An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale.

(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 showing payment of the excise tax.

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(1) An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale.
(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 showing payment of the excise tax.