Glossary
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- Taxes
- State of Oregon agencies are exempt from paying federal taxes on purchases of gasoline, oil, etc. If an employee paid for a product and is seeking reimbursement, or if the product was purchased and possession taken in another state, taxes may be paid. Agencies are exempt from paying State, city or county taxes in some instances. OUS is subject to real and personal property taxes on property owned but not used for institutional purposes, such as miscellaneous rentals. State-owned property that is located within an irrigation district is subject to taxation by the district.