Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 461.560 (2026)

Taxation of sales and prizes

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      461.560 Taxation of sales and prizes. (1) State or local taxes may not be imposed upon the sale of lottery tickets or shares of the Oregon State Lottery established by this chapter or any prize awarded by the state lottery established by this chapter that does not exceed $600. A prize awarded by the state lottery that is greater than $600 shall be subject to any tax imposed upon or measured by net income and any other applicable state or local tax. For purposes of this section, “prize awarded by the state lottery” includes a prize awarded by a multistate lottery association of which the Oregon State Lottery is a member if the ticket upon which the prize is awarded was sold in this state.

      (2) A city, county or other political subdivision in this state may not impose, by charter provision or ordinance, or collect a tax that is imposed on lottery game retailers only and that is measured by or based upon the amount of the commissions or other compensation received by lottery game retailers for selling tickets or shares in lottery games. However, if a city, county or other political subdivision levies or imposes generally on a nondiscriminatory basis throughout the jurisdiction of the taxing authority an income, gross income or gross receipts tax, as otherwise provided by law, such tax may be levied or imposed upon lottery game retailers. [1985 c.2 §8(1); 1985 c.302 §8(1); 1995 c.95 §1; 1997 c.849 §1; 1999 c.143 §6; 2025 c.371 §8]

 

PROHIBITED CONDUCT

Notes of Decisions
Cited in 3 cases, 1998–1999 · leading case: Maginnis v. Dep't of Revenue, 14 Or. Tax 550 (Or. T.C. 1999).
Sort: Relevance Newest Treatment
Maginnis v. Dep't of Revenue, 14 Or. Tax 550 (Or. T.C. 1999). “ORS 461.560 1 places the prize in the winner’s hands entirely free of state and local taxes.”
Maginnis v. Dep't of Revenue, 14 Or. Tax 512 (Or. T.C. 1999). · cites it 3× “As of the date the prize was awarded, ORS 461.560 1 provided that: “* * * No state or local taxes shall be imposed upon the sale of lottery tickets or shares of the state lottery established by this chapter or any prize awarded by the state lottery established by this chapter.”
City of Eugene v. Jiggles Tavern & Grill, 954 P.2d 857 (Or. Ct. App. 1998). · cites it 2× “Shortly thereafter, the legislature passed Senate Bill 328, codified in part at ORS 461.560. That statute prohibits cities, counties and other political subdivisions of the state from imposing or collecting taxes on the earnings of video poker machines.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.