OAR 735-030-0025: Proof that Use Tax has Been Paid or Is Not Required

Edition: Current OARD snapshotEffective: 2020-01-02Last verified: 2026-09-07

(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.

Official history and status

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

This rule cites

ORS 803.203(1)(c) — resolved

Cited by

OAR 150-320-0410: Vehicle Use Tax – Proof of Payment of Tax

Official source: https://secure.sos.state.or.us/oard/