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AAA OREGON/IDAHO AUTO SOURCE LLC v. STATE

SC S065394.

423 P.3d 71 (2018)

363 Or. 411

AAA OREGON/IDAHO AUTO SOURCE, LLC; AAA Oregon/Idaho; and Oregon Trucking Associations, Inc., Petitioners, v. STATE of Oregon, BY AND THROUGH the DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon, En Banc.

August 2, 2018.

Attorney(s) appearing for the Case

Gregory A. Chaimov , Davis Wright Tremaine LLP, Portland, argued the cause and filed petition for review and the reply brief for petitioners.

Peenesh Shah , Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. Also on the brief were Ellen F. Rosenblum , Attorney General, and Benjamin Gutman , Solicitor General.

Alan S. Dale , Senior Deputy Legislative Counsel, Salem, filed the brief for amicus curiae Oregon Legislative Assembly.

In 2017, the legislature enacted a law that provides, in part, "A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state." Or. Laws 2017, ch. 750, § 90(1). The issue in this case is whether that tax is subject to Article IX, section 3a, of the...

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