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LRO outlines retail-sales options and trade-offs as Oregon considers broader consumption taxes
Summary
Legislative Revenue Office presented a primer on consumption taxes, noting Oregon’s lack of a general sales tax, tradeoffs among predictability and administrative complexity, and how other states (Washington, California) structure bases and thresholds.
Chris Alenak of the Legislative Revenue Office gave a primer to the Senate Interim Committee on Finance and Revenue on types of taxes, the distinctions among general sales, selective sales, excise and gross-receipts taxes, and the policy choices states face when considering retail-sales taxation.
Alenak emphasized terminology and incidence: retail sales taxes are transactional and the legal incidence typically falls on the purchaser though sellers remit collections; excise taxes are per-unit; gross receipts (for example, Oregon’s corporate activity tax) have different legal incidence. He noted predictability differences across tax…
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