Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0910 - Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax
Universal Citation: OR Admin Rules 150-307-0910
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Statutory/Other Authority: ORS 305.100 & 307.872
Statutes/Other Implemented: ORS 307.872
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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