Oregon Revised Statutes (Tax Chapters)

ORS § 320.308

Exemptions; exception

Official textoregonlegislature.gov12 subsections

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In this chapter (40 sections)
  1. 320.100 · Distribution of tax receipts
  2. 320.110 · Rules
  3. 320.120 · Employment of agents
  4. 320.130 · Law enforcement officers to enforce tax and assist department
  5. 320.140 · Tax does not legalize ownership, display or operation in…
  6. 320.150 · Oregon State Lottery assistance in tax collection…
  7. 320.170 · Restriction on construction tax imposed by school district
  8. 320.171 · Restriction on construction tax imposed by local government,…
  9. 320.173 · Exemptions
  10. 320.176 · Limitations; rates; adjustment by Department of Revenue
  11. 320.179 · School district resolutions; collections; requirements
  12. 320.183 · Long-term facilities plan for capital improvements
  13. 320.186 · Payment of obligations
  14. 320.189 · Payment of taxes
  15. 320.192 · City or county ordinance or resolution to impose tax;…
  16. 320.195 · Deposit of revenues; required uses
  17. 320.300 · Definitions for ORS 320.300 to 320.365
  18. 320.302 · Certain terms definable by rule
  19. 320.303 · Invoice to be provided upon payment of tax
  20. 320.305 · Rate and computation of tax; total retail price; when tax…
  21. 320.308 · Exemptions; exception
  22. 320.310 · Records and statements
  23. 320.315 · Due date and form of returns; payment of tax
  24. 320.320 · Refunds
  25. 320.325 · Amounts held in trust; enforcement; joint and several…
  26. 320.330 · Applicability of other provisions of tax law
  27. 320.332 · Disclosure of confidential information by Department of…
  28. 320.335 · Distribution of moneys received
  29. 320.340 · Exemption from public records law
  30. 320.345 · Collector reimbursement charges
  31. 320.347 · Alternative remittance of receipts from tax on camping and…
  32. 320.350 · Tax moratorium; exceptions; uses of revenues
  33. 320.355 · Computation of tax; total retail price; when tax due
  34. 320.357 · Exemption of military facilities used for temporary occupancy
  35. 320.360 · Due date of returns; payment of tax; preemption
  36. 320.365 · Department of Revenue to collect local transient lodging…
  37. 320.400 · Definitions for ORS 320.400 to 320.490 and 803.203
  38. 320.401 · Transportation project tax expenditures in continuous effect
  39. 320.405 · Tax for privilege of engaging in business of selling motor…
  40. 320.410 · Tax on use in Oregon of motor vehicles purchased out of state…
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