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

Oregon Motor Carrier Registration & Tax Manual
Basing Requirements
An IFTA tax payer must qualify as an Oregon-based account in order to obtain an IFTA
license. To base an IFTA account in Oregon, one must have:
An “Established Place of Business” in Oregon, which means a physical structure
owned, leased, or rented by the fleet registrant designated by a street number or
road location which is open and staffed by persons employed by the registrant
during business hours;
Mileage accrued in Oregon by the fleet of vehicle(s); and
Operational records of the fleet maintained or made available in Oregon.
Applicants who do not meet the “Established Place of Business” requirements listed above
may qualify as being Oregon-based by completing the Proof of Residency – Schedule R.
EXCEPTION: A carrier based in a jurisdiction that is NOT a member of IFTA may
apply to Oregon for a license. Once accepted, the carrier agrees to make
operational records available for audit in Oregon, or pay reasonable per diem
travel expenses for auditors to audit records located outside of Oregon.
IFTA License Application & Decals
Oregon will issue one IFTA license to the qualified applicant and a set of two IFTA decals
for each qualified motor vehicle in the fleet. The applicant is required to make copies of
the IFTA license to be carried in each qualified motor vehicle. A vehicle will not be
considered to be operating under IFTA unless there is a copy of the license in the vehicle.
Failure to display the IFTA decals and to provide proof of the IFTA license may subject the
vehicle operator to purchase a fuel tax permit, or may result in a citation. The IFTA
license is valid for the current calendar year, and expires each December 31 st .
IFTA Decals – The IFTA decals must be placed on the exterior portion of the cab’s
passenger and driver side doors on the vehicles traveling into IFTA member
jurisdictions. The IFTA decals are issued annually and are not vehicle specific. In the
case of transporters, manufacturers, dealers, or drive-away operations, the decals
need not be permanently affixed, but may be temporarily displayed in a visible manner
on both sides of the cab.
Temporary IFTA – When a carrier is adding a new vehicle to the existing IFTA
account, or when replacement decals on a vehicle are needed, a 30-day temporary
permit will be issued upon request when an IFTA license is issued. The temporary
permit is vehicle specific and must be carried in each vehicle listed on the permit,
along with a copy of the valid Oregon IFTA license, until the new decals are placed on
the vehicle.
IFTA Application Requirements
Obtaining an IFTA License – To obtain an IFTA license, an applicant must fully
complete the Oregon Application for IRP and/or IFTA – Schedule A (Form 735-9908).
The applicant may apply for both IFTA and IRP (International Registration Plan) using
the same application. Contact the IFTA Office at 503-373-1634 to request forms or
download forms from the MCTD web site at www.oregontruckingonline.com (click
on Forms and Registration).
Tax Liability
- 73 - Revised: May 2012