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Oregon Rev. Stat.
2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.357 - Exemption of military facilities used for temporary occupancy.
Universal Citation:
OR Rev Stat § 320.357 (2025)
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Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by:
(1) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or
(2) Employees or agents of the department. [2021 c.525 §47]
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