OAR 735-030-0025. Proof that Use Tax has Been Paid or Is Not Required

(1) A taxable motor vehicle is subject to use tax if it is purchased from a dealer located outside of Oregon and therefore is not subject to Oregon’s privilege tax. (2) Except as provided in ORS 803.203(1)(c), DMV will not title, register, or title and register a vehicle subject to use tax without receiving or viewing documentation issued by DOR showing that the use tax has been paid or otherwise satisfied.