TPS-TIE

"Tax preference” means an exemption, exclusion, deduction, credit, deferral, or preferential rate, for a state tax administered by the Department of Revenue.

Automatic expiration

If a new tax preference does not have an expiration date in the legislation, it will automatically expire 10 years after the effective date. The tax preference will expire on January 1 of the next calendar year after the 10 years have passed. For example, if a new tax preference takes effect on July 1, 2024, it will expire on January 1, 2035.

In certain circumstances, buyers who paid sales tax on bottled water may request a refund of the sales tax directly from the Department of Revenue. To receive a refund, buyers must have bought the water because they had no other source of potable water and/or the buyer had a prescription.

Requesting a refund

To request a refund, buyers must have at least $25 in sales tax paid for eligible bottled water. Buyers may combine multiple purchases to reach the $25 threshold. The buyer must request the refund within four years of the end of the year in which the tax was paid.

The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2017 legislative session:
 

A retail sales and use tax exemption is available for qualifying businesses and tenants that operate data centers. The exemption includes purchases of eligible server equipment and power infrastructure, and labor and services for installing such eligible power infrastructure.

Who is eligible for the exemption?

A "qualifying business" means a business entity whose primary purpose of engaging in commercial activity for profit and is the owner of an eligible computer data center.

This quick reference guide is intended to provide guidance regarding the taxability of information technology (IT) products and services 

Non-itemized charges: Generally, when IT products and services are sold as a non-itemized package, the entire transaction is subject to retail sales or use tax. For example, if prewritten computer software, customization of prewritten computer software, and installation services are sold for one non-itemized price, the entire charge is subject to retail sales tax or use tax.

When can I claim a refund for overpaid taxes?

You must claim your refund within four years after the end of the calendar year when you originally paid these taxes.

If you are a consumer (not a business) and you believe you have paid sales tax in error, you should ask for a refund directly from the seller.  Please see our Consumer sales tax refund page.

Disabled veterans who receive an adaptive housing grant from the U.S. Department of Veterans Affairs can receive a refund of up to $2,500 of state sales tax paid on construction costs. The refund applies to sales tax paid for labor and/or materials for the adaptive housing project. The statewide annual limit for all refunds is $125,000 every fiscal year (July through June).

This chart shows how much has been refunded so far, and how much remains available for refund for the current fiscal year: 

The State of Oregon imposes a new tax on sales of new vehicles to Oregon residents that takes effect January 1, 2018.

Washington dealers will have to collect the vehicle use tax if they have a physical presence in Oregon. Even if they are not physically present in Oregon, they may choose to collect and remit the vehicle use tax to Oregon DOR. Those Washington dealers collecting and remitting the vehicle use tax must register with Oregon DOR to report/remit the vehicle use tax.