Businesses

New tax progra​​ms

Heavy e​quipment rental tax - January 1, 2019

In 2018, the Oregon Legislature passed House Bill 4139, replacing the current ad valorem property tax on heavy equipment that is held for rent, with a 2% tax on the rental price of qualified heavy equipment. The heavy equipment rental tax​ applies to providers primarily engaged in renting heavy equipment.​

Transportation package ta​xes

The 2017 Oregon Legislature passed House Bill 2017, which included four new taxes that go into effect in 2018. 

Use Revenue Online to file a return, make a payment, register for a tax account, or get a certificate showing payment of the vehicle use tax to bring to the DMV.

Statewide transit tax—July 1, ​​2018

On July 1, 2018, employers must start withholding the statewide transit tax —which is one-tenth of 1 percent—from:

  • Wages of Oregon residents (regardless of where the work is performed).
  • Wages of nonresidents who perform services in Oregon.​

Bicycle excise tax—January 1, ​​2018

The bicycle excise tax is a flat tax of $15, to be collected at the point of sale on bicyles meeting the following criteria: 

  • Is exclusively human powered or (effective June 2, 2018) is  electric assisted,
  • Is new or not previously owned by a purchaser,
  • The retail sales price is $200 or more, and
  • If sold between January 1, 2018 and June 1, 2018, has 26" or larger wheels.

Vehicle privilege tax—Janu​ary 1, 2018

The vehicle privilege tax is a tax on the privilege of selling vehicles in Oregon. Dealers are responsible for paying the tax, which is one-half of 1 percent of the retail sales price of vehicles with 7,500 miles or less and a gross vehicle weight rating of 26,000 pounds or less and not previously registered in Oregon. 

Vehicle use tax—January 1, 2018

The vehicle use tax, which is one-half of 1 percent of the retail sales price, applies to Oregon residents and businesses that purchase vehicles from dealers located outside of Oregon with 7,500 miles or less and a gross vehicle weight rating of 26,000 pounds or less and not previously registered in Oregon.