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.)