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

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Oregon Motor Carrier Registration & Tax Manual IRP Types of Operations For-Hire Carrier – This is an individual or company that engages in the transportation of property or passengers by motor vehicles for compensation. Private Carrier – This is a person, firm, or corporation that uses its own trucks to transport its own freight. Registrant Only – This type of registration is for owner-operators, carriers, or corporations that lease the vehicles to a motor carrier. This type of operation is NOT responsible for Oregon’s weight-mile tax. Buses – ‣ Regular Routes – Apportionment is a requirement under IRP for all buses traveling regularly scheduled routes. At the option of the registrant, total miles may be the sum of all actual in-jurisdiction miles or a sum equal to the scheduled route miles per jurisdiction from the farthest point of origination to the farthest point of destination of the route schedule. ‣ Charters – Buses used exclusively for the transportation of “chartered parties” are EXEMPT from apportioned registration under IRP. ‣ Private – Apportionment is a requirement under IRP for all buses used exclusively for the transportation of passengers for compensation or gain. Household Goods Carrier – ‣ Equipment Leased from Service Representatives – A household goods carrier using equipment leased from service representatives may elect, with respect to such equipment, to base the equipment in the base jurisdiction of the service representative, or that of the carrier. o o Service Representative – When the base jurisdiction of the service representative is selected, the equipment shall be registered in the service representative’s name and the household goods carrier will be indicated as the lessee. The apportionment of fees shall be according to the mileage records of the service representative and the carrier. Such records must be kept or made available in the service representative’s base jurisdiction (Oregon). Household Goods Carrier – When the base jurisdiction of the household goods carrier is selected, the equipment shall be registered in the name of the carrier and that of the service representative as lessor. The apportionment of fees shall be according to the combined mileage records of the carrier and the service representative. Such records must be kept or made available in the household goods carrier’s base jurisdiction (Oregon). ‣ Owner-Operator Leased Equipment – For equipment owned and operated by owner-operators and used exclusively to transport cargo for the household goods carrier, the equipment shall be registered by the carrier in the base jurisdiction of the carrier. The owner-operator’s name shall be listed as the lessor and the carrier shall be listed as the lessee. The apportionment of fees will be calculated according to the records of the carrier. Registration - 28 - Revised: May 2012
Oregon Motor Carrier Registration & Tax Manual Rental Vehicles – The IRP specifically provides for the registration of various types of rental fleets. Rental fleets owned by any person or firm engaging in the business of renting vehicles with or without drivers for valuable consideration for a specific period of time shall be extended full interstate and intrastate privileges, providing that: ‣ Such person or firm has received the appropriate operating authority from the state of Oregon, and ‣ The operational records of the fleet are maintained by the rental owner and must be identifiable as being part of such fleet, and ‣ Such vehicles are part of a rental fleet that are identifiable as being part of such fleet and must include one or more vehicles, and ‣ Such person or firm registers the vehicles as either rental passenger cars or one-way vehicles: o Rental Passenger Cars – Divide the gross revenue received in the preceding year for use of such rental arising from passenger car rental transactions occurring in Oregon by the total gross revenue received in the preceding year for the use of such rental vehicles arising from passenger car rental transactions occurring in all member (IRP) jurisdictions in which such vehicles were operated. The resulting percentage shall be applied to the overall total number of rental passenger cars that shall be plated and pay full registration fees in Oregon. o One-Way Vehicles – Trucks of less than 26,000 pounds gross vehicle weight operated as part of an identifiable one-way fleet will allocate and fully plate vehicles to the respective jurisdictions based on the fleet mileage factor. All trucks of such one-way fleets so qualified will be allowed to perform both interstate and intrastate movements in all jurisdictions. Apportioned Registration Does NOT: Waive or exempt a truck operator from obtaining operating authority from any state/province in which the apportioned vehicle travels; or Waive or replace the requirements of the International Fuel Tax Agreement (IFTA); or Allow registrants to exceed maximum length, width, height, or axle limitations; or Waive or exempt the payment of tax reporting requirements or Federal Heavy Vehicle Use Tax (IRS Form 2290); or Exempt a carrier from filing necessary proof of liability coverage in each state/province where required; or Waive the responsibility and accountability of the registrant to record the mileage for each jurisdiction. Registration - 29 - Revised: May 2012
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