Oregon Law
Law as of Jan 1, 2024
Chapter contents
461.010Definitions 461.015Short title 461.020Purpose 461.030Local laws preempted; applicability of other laws; severability 461.040Effect on other gambling laws 461.050Location of offices 461.055[1995 c.341 §2; 1997 c.645 §1; 1999 c.1093 §16; 2003 c.794 §286; repealed by 2007 c.569 §1] 461.100Oregon State Lottery Commission; members; duties; meetings 461.110Criminal identification information available to lottery; fingerprints; service and execution of warrants 461.120Commission exempt from certain laws; rulemaking; applicability of Administrative Procedures Act 461.130Authority of commission; delegation; contracts for security services 461.140Annual budget report 461.150State lottery director; appointment; assistant directors; duties and powers 461.160Authority of director to contract for services 461.170Coordination between director and commission 461.180Studies; accountability; audits; delegation 461.190Assistant Director for Security 461.200Operation of lottery; Oregon State Lottery Responsible Gambling Code of Practice 461.202Transportation of gambling devices 461.210Security measures; ticket content; rules 461.213[1989 c.828 §4(1),(2); 1991 c.345 §1; 1991 c.613 §3; repealed by 2005 c.810 §3] 461.215Video lottery games 461.217Video lottery game regulation; limitation on number and placement of terminals; rules 461.220Number and value of prizes; required information on lottery tickets; rules; advertising 461.230Method for determining winners; rules 461.240Sale price of tickets and shares; rules 461.250Validation and payment of prizes; tabulation of sales and prizes; assignment of prizes; payment on behalf of deceased winner; claim period; ineligibility of lottery employees; rules 461.251Reporting of certain prize winners to Department of Human Services 461.253Voluntary assignment of prizes; petition for judicial order; issuance of order; commission intervention in proceeding 461.257Judicial order suspending voluntary assignment laws upon finding of adverse tax consequences for all prize winners 461.260Distribution of tickets and shares; rules 461.300Selection of retailers; rules; contracts 461.310Compensation for retailers 461.330Display of certificate of authority; bond or letter of credit; payments for tickets or shares 461.335Temporary letter of authority; grounds for revocation 461.400Procurements 461.410Vendor disclosure for major procurements 461.420Contract with vendor convicted of crime prohibited 461.430Contractor required to comply with applicable laws; performance bond 461.440Commission’s authority to contract; rules 461.445Policy on payment to contractors 461.500Lottery to be self-supporting; allocation of revenues 461.510State Lottery Fund; types of disbursements 461.512Management of lottery moneys received by county; report on use of moneys 461.520Establishment of checking accounts and petty cash fund 461.530Oregon State Lottery Fund 461.535Intercollegiate Athletic Fund 461.540Administrative Services Economic Development Fund 461.543Sports Lottery Account; distribution of revenues 461.544Use of proceeds of video lottery games 461.545[1989 c.828 §7; repealed by 1991 c.461 §79 and 1991 c.962 §15] 461.546[1991 c.962 §2a; 1993 c.18 §119; repealed by 1995 c.814 §4] 461.547Distribution of certain video lottery revenues to counties for economic development 461.548Video lottery proceeds to be treated separately from other lottery proceeds 461.549Use of video lottery proceeds for treatment of gambling-related behavioral problems 461.550Expenditure limitation not applicable to lottery 461.553ODAS Economic Development Distributions Fund 461.555Capital Construction Trust Fund; sources; uses 461.557DOT Economic Development Distributions Fund 461.558[2009 c.872 §1; 2011 c.699 §9; repealed by 2013 c.722 §37] 461.559Reversion of lottery allocations 461.560Taxation of sales and prizes 461.600Sales to minors 461.700Additional disclosure requirements; costs of investigation 461.710[Formerly 284.430; renumbered 280.518 in 1991] 461.715Holding of certain lottery prizes for child support; rules; procedure 461.719Holding of certain lottery prizes for overpayment of assistance; rules; procedures 461.720[1985 c.829 §1; 1987 c.506 §27; renumbered 171.845 in 1991] 461.725Enforcement officers to enforce prohibition on gray machines 461.730[1989 c.909 §49; renumbered 447.255 in 1991] 461.740Policy on hiring by firms receiving lottery-funded benefits 461.800Short title 461.810Definitions 461.820Promotion of responsible gambling

Chapter 461 — Oregon State Lottery

ORS 461.560 Taxation of sales and prizes

(1)

No state or local taxes shall be imposed upon the sale of lottery tickets or shares of the Oregon State Lottery established by this chapter or any prize awarded by the state lottery established by this chapter that does not exceed $600. A prize awarded by the state lottery that is greater than $600 shall be subject to tax under ORS chapters 314, 315, 316, 317 and 318 and any other applicable state or local tax. For purposes of this section, “prize awarded by the state lottery” includes a prize awarded by a multistate lottery association of which the Oregon State Lottery is a member if the ticket upon which the prize is awarded was sold in this state.

(2)

A city, county or other political subdivision in this state may not impose, by charter provision or ordinance, or collect a tax that is imposed on lottery game retailers only and that is measured by or based upon the amount of the commissions or other compensation received by lottery game retailers for selling tickets or shares in lottery games. However, if a city, county or other political subdivision levies or imposes generally on a nondiscriminatory basis throughout the jurisdiction of the taxing authority an income, gross income or gross receipts tax, as otherwise provided by law, such tax may be levied or imposed upon lottery game retailers.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.