oregon motor carrier registration & tax manual - Oregon Department ...

Oregon Motor Carrier Registration & Tax Manual
Combination Weight – A combination weight is the weight of the power unit
and the trailer plus the weight of the maximum load the vehicle will carry. When
operating in a configuration that is more than 80,000 pounds, the highest weight must
be declared in addition to an 80,000 pound declaration. Records must be maintained
to support operations reported at each declared weight.
Tax Declared Weight – Combination Weight Example 1:
A five-axle combination may be capable of weighing 80,000 pounds, but the
carrier hauls potato chips and the heaviest weight that the unit will operate is
72,000 pounds:
‣ May register at 72,000 pounds for the year (or higher when there is a
possibility that operation may change).
‣ May declare and report solo operations at 38,000 pounds (must
maintain records supporting solo operations).
‣ May declare and report combined operations at 72,000 pounds (empty
and loaded).
Tax Declared Weight – Combination Weight Example 2:
However, when this same vehicle hauls both potato chips AND potatoes,
operating at 80,000 pounds:
‣ Vehicle must be registered at 80,000 pounds.
‣ May declare and report solo operations at 46,000 pounds (must
maintain records supporting solo operations).
‣ May declare and report combined operations at 80,000 pounds (empty
and loaded). It cannot have a declaration of 72,000 pounds for the
potato chips and a declaration of 80,000 pounds for the potato hauls.
Tax Liability
- 105 - Revised: May 2012