Oregon Revised Statutes
Or. Rev. Stat. § 320.455 (2026)
When purchasers required to remit use tax and excise tax
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320.455 When purchasers required to remit use tax and excise tax. Any purchaser liable for the use tax imposed under ORS 320.410 or the excise tax imposed under ORS 320.415 and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report. [2017 c.750 §100; 2018 c.93 §14]
Notes of Decisions
Cited in 1
case, 2020–2020 · leading case: EAN Holdings, LLC v. Dept. of Rev., 24 Or. Tax 200 (Or. T.C. 2020).
EAN Holdings, LLC v. Dept. of Rev., 24 Or. Tax 200 (Or. T.C. 2020). “ORS 320.455. In this case, tax- payer was the purchaser, and neither party asserts that any of the central dealers, or any other person, collected or paid any amount of tax on the transactions at issue.”
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