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

History

REV 6-2020, minor correction filed 04/20/2020, effective 04/20/2020
REV 30-2018, adopt filed 12/28/2018, effective 01/01/2019