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.
Weight-Mile Tax Rate Tables
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 30 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%.