(1) For the purpose of compensating sellers for expenses incurred in collecting the tax imposed under ORS 403.200, each seller is permitted to deduct and retain two percent of the amount of taxes that are collected by the seller from all retail transactions conducted by the seller in this state.
(2) Subsection (1) of this section applies to retail transactions made on or after October 1, 2015, and before January 1, 2022.