Weight-distance tax system and Oregon’s unique mileage reporting requirements

Oct. 11, 2025, 7:26 p.m.
Here’s a detailed summary of Oregon’s weight-distance tax system (“weight-mile tax”) and its unique mileage-reporting requirements, plus key issues for carriers. If you want, I can also pull together a “how to stay compliant” checklist.
Weight-distance tax system and Oregon’s unique mileage reporting requirements

Overview: What Is Oregon’s Weight-Mile Tax

  • Oregon’s weight-mile tax (sometimes called “highway use tax” or “mileage tax”) applies to commercial vehicles operating on Oregon public roads with registered weight over 26,000 pounds.  

  • It is based on two main factors:

    1. Declared weight (or registered/permit-based weight). For heavier trucks, especially above certain thresholds (e.g. 80,000 pounds), different tax tables apply.  

    2. Oregon miles traveled (i.e. miles driven within Oregon) — including both loaded and empty travel, subject to how you declare configuration, weight, etc.  

  • There is also a Road Use Assessment Fee (RUAF) which comes into play for non-divisible loads over certain weights (e.g. gross weights more than 98,000 pounds). For such loads, the RUAF replaces the weight-mile tax for the loaded portion.  

Key Reporting / Recordkeeping Requirements

To comply, carriers must maintain detailed records and regularly file reports. Here are the specifics:

  1. Which Reports, When, and How Often

    • Carriers with vehicles subject to the weight-mile tax must file monthly or quarterly mileage tax reports.  

    • There’s a form for monthly mileage tax reporting (Form 9002) and a quarterly option (Form 9002t), plus continuation sheets where needed.  

    • Carriers that qualify (based on history, compliance, etc.) can apply to switch from monthly to quarterly filing.  

  2. What Records Must Be Kept

    Under Oregon Administrative Rule 740-055-0120, the “Weight-Mile Tax Records Requirements,” carriers are required to keep evidence including:

    • Origin and destination points of each trip.  

    • Oregon entry and exit points of each trip.  

    • Actual Oregon miles traveled on each trip.  

    • Pickup and delivery points in Oregon.  

    • Routes of travel.  

    • Dates of each trip.  

    • Daily beginning and ending odometer or other mileage-recording device readings for each vehicle.  

  3. Use of GPS / Tracking Systems

    • Oregon allows vehicle-tracking or GPS-based systems to be used in place of manual/traditional recordkeeping, provided the electronic records still satisfy all of the above requirements.  

    • If using GPS or similar, the system must capture latitude & longitude to at least five decimal places, timestamps (date & time, at least every 15 minutes and when certain “significant events” occur, such as crossing state lines or turning engine on/off) to validate the mileage.  

  4. Special Rules for Heavier / Overweight or Permit Loads

    • Carriers with weights above certain thresholds (e.g. over 80,000 lbs) need to declare maximum operating weights for each vehicle configuration. Multiple configurations may require distinct declared weights.  

    • If traveling with a configuration that requires a raised weight permit, or changes occur (e.g. configuration changes, actual loaded weight changes cross a threshold) then the tax rate and reporting must align with that declared weight/configuration.  

    • For non-divisible loads exceeding certain weights, the RUAF applies instead of the normal weight-mile tax for the loaded portion.  

  5. Retention & Inspection

    • Records must be stored at the carrier’s principal place of business.  

    • Records must be available for inspection by ODOT or its representatives.  

    • Records must be retained for three years unless otherwise authorized.  

Unique or Notable Features in Oregon vs Other States

  • Oregon’s system requires weight-specific declared weights per vehicle configuration. Some states just base tax on “class” or “registered weight,” but Oregon requires more precision, especially as configuration changes.  

  • The RUAF for very heavy non-divisible loads is a special regime. Not all states have a similar fee / permit structure exclusively for non-divisible loads over very high weights.  

  • The GPS / latitude-longitude requirement (with precise decimal places) and tight timestamping (every 15 minutes, and for certain events) is relatively strict compared to some states that may allow simpler odometer logs.  

Penalties & Miscellaneous Requirements

  • Reports must be legible and readable; illegible or unreadable reports may be returned and treated as unfiled, possibly leading to penalties.  

  • Late filing or late payment results in penalties (for example, 10% late fee if not post-marked by the deadline).  

  • If the underlying data or supporting records are insufficient or missing (e.g. missing origin/destination, odometer readings, etc.), credits or claimed items may be disallowed during audits.  

Practical Tips for Carriers Operating in Oregon

  • Always declare appropriate weight(s) for each configuration you use. If you run regularly with a trailer, drop-deck, etc., ensure you have declared weight for each.

  • Use GPS or electronic tracking tools that meet Oregon’s standards (coordinate precision; timestamping; capture state-entry/exit).

  • Maintain both physical backup (bills of lading, load tickets) and electronic records.

  • Make sure odometer / hubodometer readings are collected and stored for each trip.

  • Know when your reporting due dates are (monthly or quarterly). Don’t assume the same as other states.

  • If doing non-divisible loads over thresholds (98,000 lbs etc.), ensure you understand the RUAF regime (permits, fees, reporting).