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Report Your Taxes

Pay Applicable Taxes and Fees

  • ​Reports must be filed even when there are no operations in Oregon and no tax is due.
  • Failure to file reports may result in suspension of the account.
  • A carrier filing reports after the due date must include a late payment charge equal to 10% of the late tax.

Account Suspension

Letters noting that the account will be suspended are mailed out 10 days prior to suspension dates. Insurance letters are mailed out 20 days in advance.
 
Suspension of an account may be caused by:
  • Tax reports not filed.
  • Tax reports filed with zero mileage and zero tax paid but operations were observed.
  • Tax reports filed with no payment when payment is owed.
  • Taxes or fees not paid.
  • Insurance not filed on time or notice of cancellation received from insurance company.
  • Balances not paid on time.
  • Bond not filed on time.
 
When deficiencies are not corrected by the suspension date, another letter will be sent noting that the account has been suspended.
  • Suspension of the account will invalidate all Oregon plates and Weight Receipts.
  • Operating in Oregon while suspended is illegal and cause for citation, fines and penalties.
 
Account Reinstatement
  • Call 503-378-6699 to reinstate an account.
  • Once all of the deficiencies are fulfilled, the account may be reinstated.
  • There is a reinstatement fee of $25 and a suspension fee of $5 per Oregon Weight Receipt.

Carriers hauling certain commodities or farmers hauling for-hire may elect to pay weight-mile taxes on a flat fee basis.

Use the following forms to pay this annual fee on a monthly basis.

The Weight-Mile Tax applies to vehicles in commercial operations on public roads within Oregon with a registered weight over 26,000 pounds.

Motor carriers:

  • With established accounts must carry an OWRATI tax credential and pay the weight mile tax on a tax report.
  • Without an established accounts must carry a temporary pass tax credential and pay the tax up front at the time of issue.
  • Are responsible for all vehicles holding tax credentials under the account, including leased or rented vehicles.

Note: When a carrier will not be operating in Oregon, it is advisable to cancel the Oregon Weight Receipt and Tax Identifier(s). 

Tax Reporting
Established motor carriers can use Oregon Trucking Online to file highway use tax reports and make payments by credit card.
 
Oregon Route Mileages — Minimum miles to certain points in Oregon.
 
Weight-Mile Tax Rate Tables — Effective Oct. 1, 2010 through Dec. 31, 2017.
Weight-Mile Tax Rate Tables — Effective Jan. 1, 2018
  • Table A — Registered weights of 26,001 to 80,000 pounds.
  • Table B — Vehicles with special permits at gross weights of 80,001 to 105,500 pounds.
  • Must be post-marked by the last day of the month to cover operations for the preceding calendar month.
  • Example: The May report and payment must be postmarked no later than June 30th to avoid the 10% late fee.
To be eligible, a carrier must have a 12 consecutive month filing history and in that 12- month period did not have:
  • A suspension related to reporting or payment of taxes or fees.
  • A revocation of IFTA tax license.
  • More than 25% of tax reports filed late.
  • A repayment plan.
  • A delinquency in payment of over-dimensional permit fees or road use assessment fees.
  • An audit in the last 36 months resulting in assessments that exceeded reported fees by 15%.

​The Road Use Assessment Fee is paid for heavy loads over 98,000 pounds that cannot be divided, such as a single piece of machinery.

Road Use Assessment Fee Rates - Effective Oct. 1, 2010 through Dec. 31, 2017.
Road Use Assessment Fee Rates — Effective Jan. 1, 2018
Instructions — Oregon Highway Use Tax Reports

The tax credential is one of the following:

  • Temporary Pass.
  • Oregon Weight Receipt and Tax Identifier.
  • Single Trip Permit.

Proof of payment of HVUT is required for commercial registration of trucks weighing 55,000 pounds or more.

Commercial vehicles with a GVW of 26,000 pounds or less are exempt from the Weight-Mile Tax. Exempt business operations are very limited and may be subject to state fuels tax.

Rather than pay the fuel tax at the pump, a company:

  • May register for a Fuels Tax Emblem tax credential.
  • File periodic reports of miles and pay fuels tax.
  • May be subject to weight-mile tax and fuels tax if it operations above 26,000 pounds.

Types of Oregon businesses exempt from weight-mile tax include:

  • Government.
  • Charitable.
  • Private or off-road.
  • Some farm operations.

Contact the Salem our registration office or the Oregon Fuels Tax Group for more information.

​You may need to file monthly or quarterly mileage reports and pay tax on diesel fuel used in Oregon.

  • Call the Fuels Tax Group for more information about special licenses and a vehicle emblem/cab card.
  • Please visit our Oregon Fuels Tax Group web page for license applications and instructions.
Operators who may need a use fuel license and pay fuel taxes include:
  • Motor carriers who purchase fuel at cardlock stations or bulk storage sites.
  • Some operators, such as tow truck operators and manufactured structure toters, may be subject to both Weight-Mile Tax and Use Fuel tax.
  • Motor carriers whose combined weight is 26,000 pounds or less.
  • Vehicles over 26,000 pounds that are exempt from weight-mile taxes, such as F-plated farm vehicles, are required to be licensed as use fuel users.
Operators of the following vehicles are exempt from Oregon Use Fuel Licensing requirements.
  • Vehicles operating under a valid ODOT Commercial or Apportioned license plate, an OWRATI credential or Temporary Permit or Pass through which weight-mile taxes are paid.
  • U.S. Government-licensed vehicles.
  • Farm tractors and other implements of husbandry that are only incidentally operated or moved over Oregon highways.
  • Vehicles with a combined gross weight of 26,000 pounds or less that use fuel purchased from a seller who collects the Oregon tax at the time of sale.
  • Motor homes and recreational vehicles that use fuel purchased from a seller who collects the tax at the time of sale.

The International Fuel Tax Agreement is a tax for Oregon-based carriers with vehicles that drive outside Oregon. The tax credential is the IFTA license and decal. The intent is to simplify the reporting of motor fuel use taxes. One tax return is filed for fuel consumed in all jurisdictions quarterly.

To join, motor carriers:

Fuel Tax Rates
3rd Quarter 2017
2nd Quarter 2017
1st Quarter 2017
4th Quarter 2016

Jurisdictions

  • Each jurisdiction assigns its own tax rates for the various types of fuel.
  • Each jurisdiction also defines what constitutes taxable and tax-exempt.
  • For a complete list of the jurisdictions, contact our IFTA Unit or visit the IFTA website.

International Services
International Fuel Tax Agreement, Inc.
International Registration Plan, Inc.
Unified Carrier Registration website
Unified Carrier Registration Information

 

Contact Us

Salem Headquarters
Oregon Department of Transportation
Motor Carrier Transportation Division
3930 Fairview Industrial Drive SE
Salem OR 97302-1166
Phone: 503-378-6699
 
Hours of Operation (Pacific Time)
Offices: 8 a.m. to 5 p.m.
Monday through Friday
 
Phone Service Center
4:30 a.m. to 12 a.m.
Seven days a week
 

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