Oregon Fuel Tax and Weight Mile Tax Requirements

Oct. 31, 2025, 7:51 p.m.
Unlike most U.S. states that rely primarily on fuel taxes, Oregon uses a unique Weight–Mile Tax (WMT) system to fund highway maintenance and infrastructure. This system ensures that heavy trucks — which cause the most wear on roads — pay a fair share based on their weight and distance traveled. Understanding Oregon’s Fuel Tax and Weight–Mile Tax requirements is essential for all commercial carriers operating within the state.
Oregon Fuel Tax and Weight Mile Tax Requirements

Oregon’s Unique Approach

Oregon was the first state in the nation to introduce a fuel tax (in 1919) and later became a pioneer in implementing the Weight–Mile Tax.
Today, trucks operating in Oregon may owe fuel tax, weight–mile tax, or both, depending on the vehicle type and weight.

Who Must Pay the Weight–Mile Tax

The Oregon Motor Carrier Transportation Division (MCTD) requires payment of the WMT for:

  • Vehicles over 26,000 pounds gross weight operating on Oregon highways.

  • Carriers transporting freight for hire or in private carriage within the state.

Smaller vehicles and passenger carriers generally pay fuel tax only, not WMT.

How the Weight–Mile Tax Works

The tax is calculated using the following formula:

Total Miles Driven in Oregon × Weight–Mile Tax Rate

The tax rate depends on the vehicle’s weight class and number of axles.
Heavier vehicles pay higher per-mile rates.

Example (approximate rates):

  • 26,001–46,000 lbs → around $0.30–$0.60 per mile

  • Over 80,000 lbs → up to $0.50 per mile or more

Rates are adjusted periodically by ODOT to ensure fairness and sustainability.

Oregon Fuel Tax Requirements

For smaller vehicles and passenger carriers:

  • Oregon’s state fuel tax is $0.70 per gallon (as of 2025).

  • Collected at the pump for gasoline and diesel.

  • Applies to vehicles that are not subject to the weight–mile tax.

Commercial carriers using fuel purchased outside Oregon must still maintain accurate fuel usage records to comply with the International Fuel Tax Agreement (IFTA).

Reporting and Payment

Motor carriers must:

  1. Obtain an Oregon Weight Receipt and Tax Identifier by calling  (503) 386-4187

  2. File monthly or quarterly reports listing miles driven within the state.

  3. Pay taxes electronically through the www.oregontruckingonline.org

Failure to file or underreporting miles can result in fines or suspension of permits.

Exemptions

Some vehicles are exempt from the WMT or fuel tax:

  • Farm vehicles operating within a 150-mile radius.

  • Government-owned vehicles.

  • Certain logging or construction vehicles under special permits.

However, exemptions are specific and must be approved by ODOT.

Recordkeeping Requirements

Carriers must maintain:

  • Daily trip logs or GPS tracking records.

  • Fuel purchase receipts.

  • Odometer readings at state borders.

Records must be kept for at least 3 years and made available for audit upon request.

Penalties for Non-Compliance

Violations such as underreporting mileage or operating without a permit can result in:

  • Fines up to $5,000 per offense

  • Permit suspension or revocation

  • Audit assessments with interest and penalties

Why the System Matters

The Weight–Mile Tax promotes fairness by linking road usage costs directly to vehicle impact. This approach helps Oregon maintain high-quality roads without overburdening light vehicle drivers or taxpayers.

Conclusion

Oregon’s Fuel Tax and Weight–Mile Tax system reflects a balanced, sustainable approach to road funding. Trucking companies operating in the state must understand and comply with these rules to avoid penalties and contribute fairly to Oregon’s well-maintained transportation network.