As used in ORS § 320.400 to 320.490 and 803.203:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(1)(a) ‘Bicycle’ means:

(A) A vehicle that is designed to be operated on the ground on wheels for the transportation of humans and is propelled exclusively by human power; or

(B) An electric assisted bicycle as defined in ORS § 801.258.

(b) ‘Bicycle’ does not include:

(A) Carts;

(B) Durable medical equipment;

(C) In-line skates;

(D) Roller skates;

(E) Skateboards;

(F) Stand-up scooters;

(G) Strollers designed for the transportation of children;

(H) Trailer cycles or other bicycle attachments; or

(I) Wagons.

(2)(a) ‘Retail sales price’ means the total price paid at retail for a taxable vehicle, exclusive of the amount of any excise, privilege or use tax, to a seller by a purchaser of the taxable vehicle.

(b) ‘Retail sales price’ does not include the retail value of:

(A) Modifications to a taxable vehicle that are necessary for a person with a disability to enter or drive or to otherwise operate or use the vehicle.

(B) Customized industrial modifications to the chassis of a truck that has a gross vehicle weight rating of at least 10,000 pounds and not more than 26,000 pounds.

(3) ‘Seller’ means:

(a) With respect to the privilege tax imposed under ORS § 320.405 and the use tax imposed under ORS § 320.410, a vehicle dealer.

(b) With respect to the excise tax imposed under ORS § 320.415, a person engaged in whole or in part in the business of selling bicycles.

(4) ‘Taxable bicycle’ means a new bicycle that has a retail sales price of $200 or more.

(5) ‘Taxable motor vehicle’ means a vehicle that:

(a) Has a gross vehicle weight rating of 26,000 pounds or less;

(b)(A) If equipped with an odometer, has 7,500 miles or less on the odometer; or

(B) If not equipped with an odometer, has a manufacturer’s certificate of origin or a manufacturer’s statement of origin; and

(c) Is:

(A) A vehicle as defined in ORS § 744.850, other than an all-terrain vehicle or a trailer;

(B) A camper as defined in ORS § 801.180;

(C) A commercial bus as defined in ORS § 801.200;

(D) A commercial motor vehicle as defined in ORS § 801.208;

(E) A commercial vehicle as defined in ORS § 801.210;

(F) A fixed load vehicle as defined in ORS § 801.285;

(G) A moped as defined in ORS § 801.345;

(H) A motor home as defined in ORS § 801.350;

(I) A motor truck as defined in ORS § 801.355;

(J) A tank vehicle as defined in ORS § 801.522;

(K) A trailer as defined in ORS § 801.560 that is required to be registered in this state;

(L) A truck tractor as defined in ORS § 801.575; or

(M) A worker transport bus as defined in ORS § 801.610.

(6) ‘Taxable vehicle’ means a taxable bicycle or a taxable motor vehicle.

(7) ‘Transportation project taxes’ means the privilege tax imposed under ORS § 320.405, the use tax imposed under ORS § 320.410 and the excise tax imposed under ORS § 320.415.

(8)(a) ‘Vehicle dealer’ means:

(A) A person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS § 822.005; and

(B) A person engaged in business in another state that would be subject to ORS § 822.005 if the person engaged in business in this state.

(b) Notwithstanding paragraph (a) of this subsection, a person is not a vehicle dealer for purposes of ORS § 320.400 to 320.490 and 803.203 to the extent the person:

(A) Conducts an event that lasts less than seven consecutive days, for which the public is charged admission and at which otherwise taxable motor vehicles are sold at auction; or

(B) Sells an otherwise taxable motor vehicle at auction at an event described in this paragraph. [2017 c.750 § 89; 2018 c.93 § 10; 2019 c.491 § 1; 2021 c.630 § 34]