Go to Previous Versions
of
this Section
2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.415 - Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.
Universal Citation:
OR Rev Stat § 320.415 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
(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]
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
