Delta Logistics, Inc. v. Employment Department Tax Section, 361 Or. 821

Delta Logistics is a for-hire interstate carrier that leases trucks from owner-operators rather than owning trucks itself.
Delta paid owner-operators who owned, furnished, maintained, and (in some cases) personally operated leased trucks; some owner-operators hired employees to assist.
The Employment Department assessed unemployment insurance taxes on amounts Delta paid those owner-operators, treating the owner-operators (or their workers) as covered employment.
Delta claimed an exemption under ORS 657.047(1)(b), which exempts transportation performed by a person who "leases their equipment to a for-hire carrier and personally operates, furnishes and maintains the equipment."
An ALJ upheld the tax assessment; the Oregon Court of Appeals reversed; the Supreme Court granted review on whether "personally" requires the owner to be the sole person operating/furnishing/maintaining the vehicle.
The Supreme Court affirmed the Court of Appeals: the statutory exemption covers owner-operators who hire others to assist, while employees hired by owner-operators remain subject to unemployment coverage and taxes payable by the owner-operator.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Does ORS 657.047(1)(b) require the owner to be the sole person who "personally operates, furnishes and maintains" leased equipment to qualify for the exemption?	Delta: "Personally" means the operation/furnishing/maintenance originate from the owner; hiring assistants does not defeat the owner-operated status.	Employment Dept.: "Personally" means done in person without intervention of others; hiring others defeats the exemption.	Court: "Personally" can mean originating in or proceeding from the owner; hiring assistants does not bar the exemption; owner-operators who hire help still qualify, though their employees remain covered.

State v. Gaines, 346 Or 160 (discussing statutory interpretation using text, context, and legislative history)
State v. Cloutier, 351 Or 68 (dictionary definitions depend on context)
Wyers v. American Medical Response Northwest, Inc., 360 Or 211 (adverbial modifiers ordinarily apply to whole verb series)
State v. Simonov, 358 Or 531 (same principle regarding modifiers)
Broadway Cab LLC v. Employment Dept., 358 Or 431 (discussion of employment/independent contractor under ORS chapter 657)
Vsetecka v. Safeway Stores, Inc., 337 Or 502 (give effect to all parts of a statute)
State v. Medina, 357 Or 254 (legislative practice of "gut and stuff" and related context)