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Copyright 2023 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
NewsIndustry NewsFleet OperationsEnglishFocus AreaIn-Depth ArticleHighway use - Mileage taxFleet TaxesTransportationUSA
Operating in Oregon? Make sure weight-mile tax is in your monthly budget
2021-11-09T06:00:00Z
Several U.S. jurisdictions assess a mileage or highway use tax on motor vehicles. This tax is based on the miles a vehicle operates in their jurisdiction and is in addition to the fuel use taxes carriers already pay, usually under the International Fuel Tax Agreement (IFTA). Oregon is one of these states.
Registration required for 26,001 pounds or more
Oregon’s mileage tax is assessed against all carriers, private and for-hire, operating both intrastate and interstate, with vehicles having a combined weight over 26,000 pounds.
Vehicles with registration weights of less than 26,000 pounds also may be subject to weight-mile tax if the vehicle’s combined weight is 26,001 pounds or more. This would include, for example, a vehicle used exclusively to tow manufactured structures, since the manufactured structure is not included in the registration weight but is part of the combined weight.
If the combined weight of the vehicle is 26,001 pounds or more, registration for the weight-mile tax is required.
Tax is based on declared weight
The weight-mile tax is paid based on the carrier’s declared weight of the vehicle and the distance in which the vehicle travels in Oregon.
The declared weight is the heaviest weight at which the vehicle will operate in Oregon. The vehicle’s registration weight may be higher than the declared weight, but the declared weight cannot be higher than the registration weight. Carriers may declare different weights for different vehicle configurations.
Odometer required
All motor carriers must equip their motor vehicles with an odometer or other satisfactory device to record accurately the cumulative mileage traveled by the vehicle. This device:
- Must be kept constantly in good operating order,
- May not be a device designed to be reset to zero, and
- May not be adjustable by the operator of the vehicle.
Additional devices for recording trip mileage are allowed, but not in lieu of these requirements.
Add this to your monthly payments
The weight-mile tax is filed and paid on a monthly basis; however, carriers that have approval from the Oregon Department of Transportation (DOT) may report on a quarterly basis.
Carriers must file reports even if there is no tax owed for a particular reporting period. Note that Oregon DOT may suspend the account of a carrier who fails to file the required reports. If you will not be operating in Oregon, be sure to cancel your Oregon weight-mile tax enrollment.
A carrier may pay the weight-distance tax on a flat monthly basis if transporting items including but not limited to:
- Logs
- Poles
- Wood chips
- Sawdust
- Sand
- Gravel
- Rock
- Dirt
Farm vehicles operating intrastate for-hire also have the option of paying a flat monthly tax.
Carriers that use leased vehicles assume full responsibility for paying Oregon’s weight-distance tax unless a different arrangement is set up and approved in advance by the Oregon Department of Transportation.
NewsIndustry NewsFleet OperationsEnglishFocus AreaIn-Depth ArticleHighway use - Mileage taxFleet TaxesTransportationUSA
Operating in Oregon? Make sure weight-mile tax is in your monthly budget
2021-11-09T06:00:00Z
Several U.S. jurisdictions assess a mileage or highway use tax on motor vehicles. This tax is based on the miles a vehicle operates in their jurisdiction and is in addition to the fuel use taxes carriers already pay, usually under the International Fuel Tax Agreement (IFTA). Oregon is one of these states.
Registration required for 26,001 pounds or more
Oregon’s mileage tax is assessed against all carriers, private and for-hire, operating both intrastate and interstate, with vehicles having a combined weight over 26,000 pounds.
Vehicles with registration weights of less than 26,000 pounds also may be subject to weight-mile tax if the vehicle’s combined weight is 26,001 pounds or more. This would include, for example, a vehicle used exclusively to tow manufactured structures, since the manufactured structure is not included in the registration weight but is part of the combined weight.
If the combined weight of the vehicle is 26,001 pounds or more, registration for the weight-mile tax is required.
Tax is based on declared weight
The weight-mile tax is paid based on the carrier’s declared weight of the vehicle and the distance in which the vehicle travels in Oregon.
The declared weight is the heaviest weight at which the vehicle will operate in Oregon. The vehicle’s registration weight may be higher than the declared weight, but the declared weight cannot be higher than the registration weight. Carriers may declare different weights for different vehicle configurations.
Odometer required
All motor carriers must equip their motor vehicles with an odometer or other satisfactory device to record accurately the cumulative mileage traveled by the vehicle. This device:
- Must be kept constantly in good operating order,
- May not be a device designed to be reset to zero, and
- May not be adjustable by the operator of the vehicle.
Additional devices for recording trip mileage are allowed, but not in lieu of these requirements.
Add this to your monthly payments
The weight-mile tax is filed and paid on a monthly basis; however, carriers that have approval from the Oregon Department of Transportation (DOT) may report on a quarterly basis.
Carriers must file reports even if there is no tax owed for a particular reporting period. Note that Oregon DOT may suspend the account of a carrier who fails to file the required reports. If you will not be operating in Oregon, be sure to cancel your Oregon weight-mile tax enrollment.
A carrier may pay the weight-distance tax on a flat monthly basis if transporting items including but not limited to:
- Logs
- Poles
- Wood chips
- Sawdust
- Sand
- Gravel
- Rock
- Dirt
Farm vehicles operating intrastate for-hire also have the option of paying a flat monthly tax.
Carriers that use leased vehicles assume full responsibility for paying Oregon’s weight-distance tax unless a different arrangement is set up and approved in advance by the Oregon Department of Transportation.
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