Or. Rev. Stat. § 307.400
Inventory
Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective
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- Citation
- Or. Rev. Stat. § 307.400, Inventory, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493529
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Full text
Items of tangible personal property consisting of inventory, including but not limited to materials, supplies, containers, goods in process, finished goods and other personal property owned by or in possession of the taxpayer, that are or will become part of the stock in trade of the taxpayer held for sale in the ordinary course of business, are exempt from ad valorem property taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; part renumbered 307.402 in 1991; 1995 c.379 §1; 1997 c.325 §22; 2001 c.753 §12]
(Beverage Containers)