Or. Admin. R. 150-307-0910 - Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax

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.

Notes

Or. Admin. R. 150-307-0910

REV 30-2018, adopt filed 12/28/2018, effective 1/1/2019; REV 6-2020, minor correction filed 04/20/2020, effective 4/20/2020

Statutory/Other Authority: ORS 305.100 & 307.872

Statutes/Other Implemented: ORS 307.872