Oregon Tax Court November 10, 1965 (Riviera Motors, Inc. v. State Tax Commission)

Edward H. Howell, Judge.

These cases, with identical issues, and involving personal property taxes paid under protest, have been consolidated for trial and decision.

The plaintiffs, importers of foreign autos and auto parts, part of which are for resale out of the state,

*242

contend that the merchandise destined for out-of-state sales is exempt under the Oregon free port law, OES 307.810.