Sales Tax Impacts in Oregon

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    IMPLAN Support
    Hi Robert. The Sales Tax category has an impact because there is more than goes into this than General Sales Tax. Taxes that are generally levied by state and local governments as a percentage of the commodity's price are classified as Sales Taxes in IMPLAN. Some selective sales taxes are levied on a specific commodity at a percentage that differs from that of the general sales tax. They include taxes on motor fuels, tobacco products, alcoholic beverages, public utilities, meals, hotel occupancy, and amusements. While the total amounts paid to government are industry and institution specific, the detail distribution of those payments amongst the various types of payments (sales tax, property tax,fees, etc.) is the same for all industries and institutions. Thus, while tourism would have a greater effect on sales and lodging taxes, while mining would be heavily weighted towards severance taxes and liquor or tobacco sales would be heavily weighted towards excise taxes, these differences would not be captured in the tax impact report. In these cases, we suggest adjusting the direct tax impacts based on your knowledge of the study area and project. For additional information from the report where this paragraph came from: https://implan.com/index.php?view=download&alias=222-tax-impact-report&category_slug=version-three-files&option=com_docman&Itemid=1480 I would also do some quick research to see if Oregon has a Business and Occupation tax, if so this might also apply from: http://implan.com/index.php?option=com_kunena&view=topic&catid=84&id=18824&Itemid=1679#19054 The Business and Occupation tax is not a separate line item in the Annual Survey of Government Finances, it will be lumped in with one of the other categories. Because it is not an end-of-year profit tax, but rather is based on sales (value of production), it is like a sales tax and is likely to be reported as such. It would appear in the Taxes on Production and Import (TOPI): Sales Tax category. Unfortunately, for this same reason we have no information as to the proportion of the TOPI: Sales Tax that is made up by the Business and Occupation tax. Sometimes states will have motel/hotel tax even if they don't have other sales taxes. If so then the info and document in this post might be useful: http://implan.com/index.php?option=com_kunena&view=topic&catid=80&id=18527&Itemid=1679#18563. http://implan.com/index.php?option=com_content&view=article&id=900&Itemid=1588 Thanks!
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