Oregon Revised Statutes Public Health and Safety § 465.520

(1) In addition to any other tax or fee imposed by law, a fee, payable by the seller or transferor, is imposed on:

(2) The fee on each gallon of dry cleaning solvent is the result obtained from multiplying the solvent factor of the dry cleaning solvent by $10.

(3) The solvent factor for each dry cleaning solvent is the amount listed in the following table:

Dry Cleaning SolventSolvent Factor

Perchloroethylene1.00

Any other solvent0.20

(4) Notwithstanding subsections (1) and (2) of this section, no fee shall be imposed on the retail sale or transfer of any dry cleaning solvent if, prior to the retail sale or transfer, the purchaser or transferee provides the seller or transferor with a certificate stating that: