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 saying 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 saying that the account has been suspended.

Suspension of the account will cancel all Oregon plates and tax enrollment.
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 vehicle enrolled in Oregon’s Weight-Mile Tax Program.

Intrastate (Oregon) Registration Fee Tables

Current Effective January 1, 2022

Oregon Registration Fee Schedule (form 9922-2022)
Intrastate (Oregon) Tow/Recovery and Manufactured Structure Toter Fees (form 9933-2022)

Prior Effective January 1, 2020

Oregon Registration Fee Schedule (form 9922-2020)
Intrastate (Oregon) Tow/Recovery and Manufactured Structure Toter Fees (form 9933-2020)

Interstate Registration Fee Tables

Current Effective January 1, 2022

Interstate Heavy Motor Vehicle Registration Fees (form 9969-2022)

Interstate Tow/Recovery and Manufactured Structure Toter Fees (form 9970-2022)

Prior Effective January 1, 2020

Interstate Heavy Motor Vehicle Registration Fees (form 9969-2020)
Interstate Tow/Recovery and Manufactured Structure Toter Fees (form 9970-2020)

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 enroll all weight-mile tax qualified vehicles under the account and pay the weight-mile tax on a tax report.
Without an established account must purchase and carry a temporary pass, and be able to produce a legible paper or electronic copy.
Are responsible for all tax enrolled vehicles under the account, including leased or rented vehicles.

Tax Reporting and Payment

Established motor carriers can use Oregon Trucking Online to file highway use tax reports and make payments by credit card, charge account or direct payment from an authorized checking account.

Note: Credit Card transactions are assessed an additional service fee from the credit card company of 2.4%. Charge accounts and checking account direct payments are not charged an additional service fee.

Forms

Application to File Quarterly Weight-Mile Tax Reports (form 9030)

Instructions — Oregon Monthly / Quarterly Mileage Tax Reports (form 9915)

Oregon Route Mileages (form 9498) — Minimum miles to certain points in Oregon

Mileage Report Continuation Sheet (form 9002a)

Weight-Mile Tax Rate Tables

Current Weight-Mile Tax Tables A and B (form 9928-2022) Effective January 1, 2022

Prior Weight-Mile Tax Tables A and B (form 9928-2020) Effective January 1, 2020

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.

Monthly Mileage Tax Report (form 9002)

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 30 to avoid the 10% late fee.

Quarterly Mileage Tax Report (form 9002t)

Must be postmarked by the last day of the second month after the end of the quarter.
Example: First Quarter reports are due by May 31.

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.

Tax Reporting Forms and Instructions

Instructions — Flat Mileage Tax Reports (form 9916)

Flat Monthly Fee Report Form (form 9189)
Flat Monthly Fee Report Continuation Sheet (form 9189a)
Fee Basis Election Form (form 9910) — Change your motor carrier account's fee basis.
Fee Payment Agreement (form 9485)

Flat Fee Rate Tables:

Current Flat Monthly Fees Table (form 9927-2022) Effective January 1, 2022
Prior Flat Monthly Fees Table (form 9927-2020) Effective January 1, 2020

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. Tax enrollment can be completed by enrolling a vehicle under an established account.

Instructions and requirements for Oregon Highway Use Tax Reports is found in our Motor Carrier Education Manual.

Oregon Road Use Assessment Fee (RUAF) Rates:

Current RUAF Rate Table (form 9926-2022) Effective January 1, 2022
Prior RUAF Rate Table (form 9926-2020) Effective January 1, 2020

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

Instructions — Heavy Vehicle Use Tax Return (IRS form i2290).
Heavy Vehicle Use Tax Return (IRS form f2290) — Annual tax paid to the IRS.
IRS Trucking Tax Center.

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

Call the Salem or Portland registration offices or Oregon 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.

Who needs a use fuel license and pay fuel taxes?

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.

Vehicles that are exempt from Oregon Use Fuel Licensing Requirements include:

Vehicles operating under a valid ODOT Commercial or Apportioned license plate, tax enrollment, 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.

Participation in the International Fuel Tax Agreement (IFTA) is available to Oregon-based carriers that operate qualified vehicles outside of Oregon. To simplify the reporting of motor fuel use tax, one quarterly tax return is filed for fuel consumed in all participating jurisdictions. Tax returns must be filed even when there is no tax due, regardless of whether there were Oregon only operations or no operations for the reporting period.

Oregon issues the following tax credentials to approved IFTA applicants:

One IFTA license, and
A pair of IFTA decals for each qualified motor vehicle in the fleet requested.

Licensing and Tax Forms

Schedule A — Oregon IRP/IFTA Combined Application (form 9908) — Pay an annual fee.
Instructions and IFTA Tax Return (form 9740) — File on a quarterly basis.
Request Additional IFTA Decals (form 9744) — Pay per decal pair on qualifying amounts.

Fuel Tax Rates

1st Quarter 2023

Information and Resources
International Fuel Tax Agreement, Inc.
IFTA Recordkeeping

The Oregon Apportioned Registration Program made changes to how International Registration Applications are processed. The intent of the changes is to ensure we are adequately reviewing basing materials to comply with the International Registration Plan.

Registration and Tax Reporting Forms
Schedule A (form 9908) — Oregon IRP and IFTA Combined Application
Schedule B (form 9685) — Oregon IRP Mileage
Schedule C (form 9684) — Apportioned Registration Form (Oregon Truck, Tractor and Bus Addition/Update).
Schedule C-T (form 9684t) — Oregon IRP Tow/Toter Addition/Update
Schedule R (form 9914) — Oregon Proof of Residency
IRP Requirements Form (form 9972)
No Operations Affidavit (form 9931)
Plate Affidavit (form 9938)

Registration Fee Tables

Current Effective January 1, 2022

Interstate Heavy Motor Vehicle Registration Fees (form 9969-2022)

Interstate Tow/Recovery and Manufactured Structure Toter Fees (form 9970-2022)

Prior Effective January 1, 2020

Interstate Heavy Motor Vehicle Registration Fees (form 9969-2020)

Interstate Tow/Recovery and Manufactured Structure Toter Fees (form 9970-2020)

Information and Resources
International Registration Plan, Inc.