Or. Admin. Code § 150-320-0400

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-320-0400 - Definitions for purposes of the transportation project taxes imposed under ORS 320.405 to 320.415

(1) "Retail sales price" means the total consideration given by, or on behalf of, a retail purchaser to a seller for a taxable motor vehicle, including any down payments and the value of any property taken by a seller in trade, reduced for any discounts, rebates, and other similar price reductions given at the time of sale.

(a) "Retail sales price" includes, but is not limited to:

(A) The price charged for a motor vehicle as equipped by the manufacturer;

(B) Any charges for transportation of a motor vehicle before its sale;

(C) Any charges for accessories, parts, or other products that are sold with a motor vehicle, as well as any charges included for installation or application labor;

(b) "Retail sales price" does not include:

(A) Any charges for preparation or submission of documents submitted pursuant to ORS 822.043, which are separately stated on the invoice, bill of sale, or similar document given to the purchaser at the time of sale.

(B) Any charges or fees that are payable to or collected on behalf of governmental agencies and necessary for the transfer of any interest in a motor vehicle or for the use of a motor vehicle, and which are separately stated on the invoice, bill of sale, or similar document given to the purchaser at the time of sale.

(C) Optional service contracts or extended warranties, which are separately stated on the invoice, bill of sale, or similar document given to the purchaser at the time of sale.

(D) Any privilege, excise, sales, or use tax imposed by any jurisdiction on the sale, or on the storage, use, or other consumption, of the taxable motor vehicle, which is separately stated on the invoice, bill of sale, or similar document given to the purchaser at the time of sale.

(E) Retail value of modifications to a vehicle necessary for a person with a disability to enter or drive or to otherwise operate or use the vehicle as determined by:

(i) the actual price charged for the modifications on an invoice that are separately stated from the price charged for the vehicle as equipped without modifications,

(ii) subtracting the retail value of the vehicle as specified by a generally relied upon published automobile reference book or guide listing values of new and used vehicles without modifications, from the total price charged for the vehicle with the modifications installed, or

(iii) subtracting the manufacturer suggested retail price specified for the modifications on the Monroney sticker or window sticker, from the total price charged for the vehicle as equipped with manufacturer installed modifications.

(F) Retail value of aftermarket modifications made by any person other than the original chassis manufacturer, to a truck chassis with a gross vehicle weight rating of at least 10,000 pounds but not more than 26,000 pounds.

(2) "All-terrain vehicle" means a Class I, Class II, Class III, or Class IV all-terrain vehicle as defined by ORS 801.190 to 801.194 that may not be registered under ORS 803.350.

(3) "New bicycle" means a bicycle that has not previously been owned by a purchaser.

Or. Admin. Code § 150-320-0400

REV 79-2017, temporary adopt filed 12/28/2017, effective 01/01/2018 through 06/29/2018; REV 10-2018, adopt filed 06/01/2018, effective6/2/2018; REV 3-2024, amend filed 01/24/2024, effective 2/1/2024

Statutory/Other Authority: ORS 305.100 & 320.480

Statutes/Other Implemented: ORS 320.400