(1)
"Retail sales price" means the total consideration given by, or on behalf of, a
retail purchaser to a seller for a taxable motor vehicle, including any down
payments and the value of any property taken by a seller in trade, reduced for
any discounts, rebates, and other similar price reductions given at the time of
sale.
(a) "Retail sales price" includes, but
is not limited to:
(A) The price charged for a
motor vehicle as equipped by the manufacturer;
(B) Any charges for transportation of a motor
vehicle before its sale;
(C) Any
charges for accessories, parts, or other products that are sold with a motor
vehicle, as well as any charges included for installation or application
labor;
(b) "Retail sales
price" does not include:
(A) Any charges for
preparation or submission of documents submitted pursuant to ORS
822.043, which are separately
stated on the invoice, bill of sale, or similar document given to the purchaser
at the time of sale.
(B) Any
charges or fees that are payable to or collected on behalf of governmental
agencies and necessary for the transfer of any interest in a motor vehicle or
for the use of a motor vehicle, and which are separately stated on the invoice,
bill of sale, or similar document given to the purchaser at the time of
sale.
(C) Optional service
contracts or extended warranties, which are separately stated on the invoice,
bill of sale, or similar document given to the purchaser at the time of
sale.
(D) Any privilege, excise,
sales, or use tax imposed by any jurisdiction on the sale, or on the storage,
use, or other consumption, of the taxable motor vehicle, which is separately
stated on the invoice, bill of sale, or similar document given to the purchaser
at the time of sale.
(E) Retail
value of modifications to a vehicle necessary for a person with a disability to
enter or drive or to otherwise operate or use the vehicle as determined by:
(i) the actual price charged for the
modifications on an invoice that are separately stated from the price charged
for the vehicle as equipped without modifications,
(ii) subtracting the retail value of the
vehicle as specified by a generally relied upon published automobile reference
book or guide listing values of new and used vehicles without modifications,
from the total price charged for the vehicle with the modifications installed,
or
(iii) subtracting the
manufacturer suggested retail price specified for the modifications on the
Monroney sticker or window sticker, from the total price charged for the
vehicle as equipped with manufacturer installed modifications.
(F) Retail value of aftermarket
modifications made by any person other than the original chassis manufacturer,
to a truck chassis with a gross vehicle weight rating of at least 10,000 pounds
but not more than 26,000 pounds.
