Oregon Statutes - Chapter 465 - Hazardous Waste and Hazardous Materials I - Section 465.520 - Fee on sale or transfer of dry cleaning solvent; exemption.

(1) In addition to any other tax or fee imposed by law, a fee, payable by the seller or transferor, is imposed on:

(a) The retail sale or transfer within this state of dry cleaning solvent on or after January 1, 1996; and

(b) The transfer of dry cleaning solvent from an off-site reclamation facility.

(2) The fee on each gallon of dry cleaning solvent is the result obtained from multiplying the solvent factor of the dry cleaning solvent by $10.

(3) The solvent factor for each dry cleaning solvent is the amount listed in the following table:

______________________________________________________________________________

Dry Cleaning SolventSolvent Factor

Perchloroethylene1.00

Any other solvent0.20

______________________________________________________________________________

(4) Notwithstanding subsections (1) and (2) of this section, no fee shall be imposed on the retail sale or transfer of any dry cleaning solvent if, prior to the retail sale or transfer, the purchaser or transferee provides the seller or transferor with a certificate stating that:

(a) The dry cleaning solvent will not be used in a dry cleaning facility; or

(b) The purchaser or transferee does not operate a dry cleaning facility. [1995 c.427 §10; 1997 c.249 §161; 2001 c.495 §14; 2003 c.407 §6]

Section:  Previous  465.500  465.503  465.505  465.507  465.510  465.515  465.517  465.520  465.523  465.525  465.527  465.530  465.531  465.533  465.535  Next

Last modified: August 7, 2008