The Only State With a Weight-Mile Tax
Oregon is the only state in America that charges a weight-mile tax instead of diesel fuel tax for trucks over 26,000 lbs. Every mile driven on Oregon public roads is taxed based on the declared weight of the vehicle. This replaces IFTA fuel tax reporting for heavy vehicles in Oregon.
Who pays: ALL carriers — private AND for-hire, intrastate AND interstate — operating vehicles over 26,000 lbs GVW on Oregon roads.
How the Tax Works
Step 1: Declare Your Weight
Register with the Oregon Commerce and Compliance Division (CCD) and declare the maximum weight of your vehicle configuration.
Step 2: Track All Oregon Miles
Record every mile driven on Oregon public roads. The mileage reporting must be accurate — Oregon audits carriers.
Step 3: Look Up Your Rate
The tax rate is expressed in mills per mile (a mill is one-tenth of a cent). Currently 85 different rate tiers exist based on weight, though recent legislation is simplifying to 10 tiers.
Step 4: Calculate and File Quarterly
| Quarter | Covers | Filing Deadline |
|---|---|---|
| Q1 | January - March | April 30 |
| Q2 | April - June | July 31 |
| Q3 | July - September | October 31 |
| Q4 | October - December | January 31 |
Formula: Oregon miles x rate per mile (mills) = quarterly tax due
Rate Examples at Common Weights
| Declared Weight | Approximate Rate (mills/mile) | Cost per 100 Oregon Miles |
|---|---|---|
| 26,001-28,000 lbs | ~15.00 mills | ~$1.50 |
| 40,000-42,000 lbs | ~21.00 mills | ~$2.10 |
| 60,000-62,000 lbs | ~29.00 mills | ~$2.90 |
| 78,001-80,000 lbs | ~36.00 mills | ~$3.60 |
| 100,001-104,000 lbs | ~46.00 mills | ~$4.60 |
These are approximate rates. Verify current rates through Oregon Trucking Online.
Temporary Weight-Mile Tax Passes
For carriers who operate in Oregon occasionally, temporary passes are available through Oregon Trucking Online. These allow a single trip without establishing a full motor carrier account.
IFTA Relationship
Oregon does NOT participate in IFTA for vehicles over 26,000 lbs. The weight-mile tax replaces the IFTA fuel tax in Oregon. However, you still need IFTA for fuel tax credits in other states — Oregon fuel purchases still generate IFTA credits for miles driven in participating states.
2025 Legislative Reform
Recent legislation is changing the weight-mile tax system:
- 85 tiers simplified to 10 — reduces complexity for carriers and CCD
- Diesel tax increase from $0.40 to $0.46 per gallon — moving toward a hybrid system
- The reform acknowledges that the pure weight-mile system, while conceptually fair, was too complex for effective compliance
Portland Heavy Vehicle Use Tax
In addition to the state weight-mile tax, the Portland metro area imposes a local heavy vehicle use tax. This is a separate tax on top of the state weight-mile tax for vehicles operating within the Portland area. Budget for both.
Filing Through Oregon Trucking Online
All weight-mile tax filing happens through the Oregon Trucking Online portal. The system allows you to:
- File quarterly returns
- Purchase temporary passes
- Update vehicle weight declarations
- View account history and payment records
- Set up electronic payment
Budget Impact
The weight-mile tax represents a significant operating cost that does not exist in neighboring states. Budget 5-15% of your fuel equivalent cost depending on weight. Idaho has no mileage tax. Washington has no mileage tax. Nevada has no mileage tax. Oregon stands alone.
For carriers considering basing operations in the Pacific Northwest, this tax differential is a major factor in choosing Idaho or Washington over Oregon as a home state.
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