Or. Admin. R. 150-320-0410 - Vehicle Use Tax – Proof of Payment of Tax

150-320-0410
Vehicle Use Tax – Proof of Payment of Tax

(1) As provided in ORS 803.203, the Oregon Driver and Motor Vehicle Services Division (DMV) administers provisions related to vehicle title and registration and proof of payment of the vehicle use tax imposed under ORS 320.410. Refer to ORS 803.203 and OAR 735-030-0025, or contact the DMV for additional information.

(2) Any seller who sells a taxable motor vehicle to a purchaser who is subject to the vehicle use tax imposed under ORS 320.410, and who collects the vehicle use tax from the purchaser, must hold the use tax in trust for the State of Oregon. The seller must report and pay the use tax quarterly to the Oregon Department of Revenue. In addition, the seller may request a confirmation documentation from the department that the use tax has been collected from the purchaser and has been or will be paid to the department. The seller or purchaser must provide that confirmation to the DMV prior to registration and titling. Document requests must be submitted electronically through the seller’s online taxpayer account.