Oregon § 320.425 Exempt sales; nonresident purchasers; certain auction sales; resale certificates

Oregon Statutes

§ 320.425 — Exempt sales; nonresident purchasers; certain auction sales; resale certificates

Oregon § 320.425

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.425 (Exempt sales; nonresident purchasers; certain auction sales; resale certificates) 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. § 320.425 (2026).

Text

(1)Notwithstanding ORS 320.405, 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 ORS 320.405, 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 otherwise taxable motor vehicles are sold at auction.

(3)Notwithstanding ORS 320.405 to 320.420, a resale certificate taken from a purchaser ordinarily engaged in the business of selling taxable vehicles relieves the seller from

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(1) Notwithstanding ORS 320.405, 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 ORS 320.405, 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 otherwise taxable motor vehicles are sold at auction.
(3) Notwithstanding ORS 320.405 to 320.420, 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.