Or. Admin. Code § 150-307-0905 - Equipment and Tools Subject to the Heavy Equipment Rental Tax

(1) Definitions set forth in ORS 307.870 are incorporated herein by reference.

(2) The heavy equipment rental tax applies to heavy equipment, heavy equipment attachments, associated trailers, and other equipment and tools rented from a qualified heavy equipment rental provider required to be registered with the Oregon Department of Revenue, provided that the heavy equipment, attachments, associated trailers, and equipment and tools:

(a) are mobile;

(b) can be used for construction, mining, earthmoving or industrial activities;

(c) would otherwise be subject to ad valorem property tax under ORS 307.030;

(d) are rented for a term less than 365 consecutive days, or an open-ended, or undefined term.

(3) When determining the length of a rental agreement, each term and any extensions or amendments extending the agreement beyond the initial term are considered separately.

(4) The heavy equipment rental tax does not apply to any equipment or tools rented from a person that is not a qualified heavy equipment rental provider required to be registered with the Oregon Department of Revenue.

(5) The heavy equipment rental tax does not apply to equipment or tools rented under a rental agreement for a single defined term of 365 consecutive days or more.

Notes

Or. Admin. Code § 150-307-0905

REV 30-2018, adopt filed 12/28/2018, effective 1/1/2019; REV 5-2020, minor correction filed 04/20/2020, effective 4/20/2020

Statutory/Other Authority: ORS 305.100 & 307.872

Statutes/Other Implemented: ORS 307.872