Or. Admin. R. 150-307-0910 - Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax
Current through Register Vol. 61, No. 4, April 1, 2022
The cost of a heavy equipment operator's services is not subject to the heavy equipment rental tax. The rental tax must be applied to the rental price of the equipment rental as if rented without an operator. The amount of rental tax charged for the rental of heavy equipment with an operator's services cannot be less than the tax that would have been charged if the equipment had been rented without an operator.
Statutory/Other Authority: ORS 305.100 & 307.872
Statutes/Other Implemented: ORS 307.872
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.