OAR 150-320: Provisions Applicable To Privilege Tax

13 rules in Division 320, Chapter 150 (Department of Revenue).

  1. OAR 150-320-0012: Location of Amusement Devices
  2. OAR 150-320-0030: Waiver of Penalty
  3. OAR 150-320-0040: State Lodging Tax
  4. OAR 150-320-0041: Liability for Unpaid State Lodging Taxes
  5. OAR 150-320-0050: State Lodging Tax Exemptions
  6. OAR 150-320-0060: Lodging Tax Information Sharing with Local Governments
  7. OAR 150-320-0365: Administration of Local Lodging Taxes
  8. OAR 150-320-0400: Definitions for purposes of the transportation project taxes imposed under ORS 320.405 to 320.415
  9. OAR 150-320-0410: Vehicle Use Tax – Proof of Payment of Tax
  10. OAR 150-320-0420: Resale Certificate – Documentation Required
  11. OAR 150-320-0430: Vehicle Use Tax Alternative Filing Format
  12. OAR 150-320-0510: Statewide Transit Tax Employer Penalty
  13. OAR 150-320-0520: Statewide Transit Tax: Reporting and Payment Due Dates