Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX
Section 150-320-0012 - Location of Amusement Devices

(1) For purposes of the increased tax on amusement devices imposed under ORS 320.012, the increased tax is imposed for each device present at a location as of the date the applicable net receipts threshold is reached under either ORS 320.012(1) or (2).

(2) A video lottery game terminal that is not operating because the terminal has been disabled for consumer play by the Oregon Lottery and that has not been removed by Oregon Lottery from the amusement device operator's premises is not considered "present at a location" for purposes of the increased tax imposed under ORS 320.012.

(3) This rule applies to increased taxes that become due on or after April 1, 2020.