Bill Text: OR SJR36 | 2013 | Regular Session | Introduced

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Bill Title: Proposing amendment to Oregon Constitution relating to sales and use tax.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SJR36 Detail]

Download: Oregon-2013-SJR36-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

 LC 3800-1

                   Senate Joint Resolution 36

Sponsored by Senators HASS, BURDICK, Representative READ

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Proposes amendment to Oregon Constitution directing Legislative
Assembly to adopt sales tax at rate of five percent on sales of
tangible personal property and services and use tax at rate of
five percent on purchase price of tangible personal property.
Requires exemption from taxes for necessities. Preempts local
sales and use taxes not approved on or before November 4, 2014.
  Refers proposed amendment to people for their approval or
rejection at next regular general election.

                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  PARAGRAPH 1. The Constitution of the State of Oregon is amended
by creating a new section 16 to be added to and made a part of
Article IX, such section to read:
   { +  SECTION 16. + }  { + (1) The Legislative Assembly shall
provide by law for a sales and use tax law that complies with the
provisions of this section. The law may be based on an interstate
sales and use tax agreement.
  (2)(a) A sales tax is imposed at a rate of five percent on
gross receipts from the sale of tangible personal property and
services.
  (b) A use tax is imposed on the storage, use or other
consumption in this state of tangible personal property at a rate
of five percent of the purchase price.
  (c) Sales of water, food, clothing, drugs, medical and mobility
equipment and utilities, as defined by law, are exempt from the
sales tax and use tax.
  (3) Notwithstanding any other provision of law, a unit of local
government may not impose a sales or use tax that is not approved
on or before November 4, 2014. + }

  PARAGRAPH 2.  { + The amendment proposed by this resolution
shall be submitted to the people for their approval or rejection
at the next regular general election held throughout this
state. + }
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