['Fleet Taxes']
['Fleet taxes']
07/19/2024
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Sales & use taxes
Oregon does not impose a sales or use tax. However, Oregon does impose a vehicle use tax. The vehicle use tax applies to vehicles purchased from dealers outside of Oregon that are required to be registered and titled within Oregon.
To be taxable, a vehicle must meet all of the following criteria:
- Was purchased from a dealer or someone who is or would be required to be registered as a dealer in Oregon;
- Was purchased on or after January 1, 2018;
- Was driven 7,500 miles or less if equipped with an odometer or sold with a manufacturer's certificate of origin;
- Has a gross vehicle rating of 26,000 pounds or less; and
- Has never been registered or titled in Oregon.
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['Fleet Taxes']
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