Relating to transactions between Oregon vehicle dealers; prescribing an effective date.
Catchline/Summary:
Clarifies that Oregon vehicle dealers selling or trading otherwise taxable motor vehicles to other Oregon vehicle dealers for resale are not liable for motor vehicle dealer privilege tax on such sales or trades. Clarifies that Oregon vehicle dealers selling or trading otherwise taxable motor vehicles to other Oregon vehicle dealers for resale are not liable for motor vehicle dealer privilege tax on such sales or trades. Provides that such vehicle dealers are exempt from requirement of obtaining resale certificate to prove sale or trade is exempt from privilege tax.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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SB 453 Joint Committee On Transportation
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