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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 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.
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.
Flat Fee Rate Tables:

Instructions — Flat Mileage Tax Reports
Flat Monthly Fee Report Form
Flat Monthly Fee Report Continuation Sheet
Fee Basis Election Form* — Change your motor carrier account's fee basis.
Fee Payment Agreement*

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
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%.

​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:

  • Current Rate Table — Effective Jan. 1, 2020.
  • Prior Rate Table — Effective Jan. 1, 2018.
  • Prior Rate Table — Effective Oct. 1, 2010 through Dec. 31, 2017.
Instructions — Oregon Highway Use Tax Reports

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

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 Fuel Tax Emblem certificate.
  • 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 or Portland registration offices 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, 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.
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
1st Quarter 2020
2nd Quarter 2020
3rd Quarter 2020
4th Quarter 2019


  • 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
Commerce and Compliance Division
3930 Fairview Industrial Drive SE
Salem OR 97302-1166
Hours of Operation (Pacific Time)
Offices: 8 a.m. to 5 p.m.
Monday through Friday
Salem Contact Service Center
5 a.m. to 12 a.m.
Seven days a week

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