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On January 14, 2005, Senate Bill 315 was introduced in order to direct the Oregon Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement. If enacted, S. 315 will enable Oregon to join the SST Implementing States. Oregon currently does not impose a sales or use tax. However, as an Implementing State, Oregon would have voting power over any amendments to the sales and use tax administrative guidelines outlined in the Agreement. (S. 315, introduced as noted above)


On January 25, 2005 the Oregon Senate introduced Senate Bill 382 under which Oregon retailers would be required to collect and remit sales tax on all sales of tangible personal property. If enacted, S.B. 382 would grant the Department authority to enter into the Streamlined Sales and Use Tax Agreement. The department would also be directed to implement destination-based sourcing rules, as is required by the Agreement. Under this legislation, the new provisions related to sales and use tax would apply to transactions on or after January 1, 2006, provided the Streamlined Sales and Use Tax Agreement has become operative prior to this date.

S.B. 382 also provides for a reduction to personal income tax rates, increases state earned income tax credit, and makes these credits refundable. The bill creates property tax exemptions for senior citizens or persons with a household income below the defined threshold. (S.B. 382, introduced as noted above)


A general sales and use tax on the sale or use of tangible personal property has been introduced in Oregon as part of new legislation. The legislation also proposes the enacting of the Uniform (Simplified) Sales and Use Tax Administration Act. Additionally, the legislation proposes a reduction in the personal income tax rates and the creation of a low income sales tax credit. (H.B. 3495 and H.B. 3500, introduced in House, March 14, 2003; H.B. 3608, introduce in House March 27, 2003.)



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