yourstate.us
Home / Oregon / Miscellaneous Taxes
Or. Rev. Stat. § 320.357

Exemption of military facilities used for temporary occupancy

Oregon · Oregon Revised Statutes Chapter 320 — Miscellaneous Taxes · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Or. Rev. Stat. § 320.357, Exemption of military facilities used for temporary occupancy, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496417
Permanent ID
ys:prov:2496417@1
SHA-256
229b2c1eec1f22f616d26a43099da8df9ca472bbe052d12a3f5017b27e1de491

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by: (1) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or (2) Employees or agents of the department.