1. Oregon Weight-Mile Tax (WMT)
Oregon does not charge a traditional diesel fuel tax for heavy commercial vehicles. Instead, it imposes a Weight-Mile Tax on trucks with a gross vehicle weight (GVW) over 26,000 pounds. The tax is calculated based on:
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Miles traveled within Oregon
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Vehicle weight
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Number of axles
All applicable carriers must file weight-mile tax reports even if they only travel a short distance through the state .
2. Reporting Frequency
Most carriers are required to file monthly weight-mile tax reports. However, carriers with a solid compliance history may qualify for quarterly reporting, subject to approval by the Oregon Department of Transportation (ODOT) .
3. Oregon Mileage Permits
Carriers must maintain an active Oregon Weight-Mile Tax Account or obtain a temporary permit if operating infrequently in the state. This applies to both Oregon-based and out-of-state carriers traveling through Oregon with qualifying vehicles at https://www.oregontruckingonline.org/ .
4. IFTA Fuel Tax Reporting
Although Oregon uses a weight-mile system, carriers operating interstate must still file IFTA fuel tax reports. IFTA reports track fuel purchases and miles traveled across states, including Oregon, and are filed quarterly with the carrier’s base jurisdiction .
5. Recordkeeping Requirements
Trucking companies must keep accurate records to support tax filings, including:
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Trip sheets or electronic logs
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Mileage records by state
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Fuel receipts
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Vehicle registration and weight documentation
Failure to maintain proper records can result in penalties or audits by Oregon authorities .
6. Penalties for Non-Compliance
Late or incorrect tax filings can lead to:
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Late payment penalties
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Interest charges
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Suspension or revocation of operating authority in Oregon
Consistent compliance is essential to maintain eligibility for quarterly reporting and uninterrupted operations .
7. IRP and Motor Carrier Accounts
Carriers operating across state lines must also maintain proper IRP registration and an active Oregon Motor Carrier Account, which ties together tax reporting, registration, and compliance obligations