ORS 320.415: Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to or are likely to be compiled in this ORS
(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. [2017 c.750 §92; 2018 c.93 §12]
This rule cites
No citations extracted.
Cited by
- ORS 320.400: Definitions for ORS 320.400 to 320.490 and 803.203.
- ORS 320.440: Deposit of revenue from excise tax on bicycles.
- ORS 320.445: Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.
- ORS 320.455: When purchasers required to remit use tax and excise tax.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors320.html