Oregon Imposing Tax on Heavy Equipment Rentals

Apr 13th, 2018

Effective January 1, 2019, Oregon is imposing a tax on the rental of "qualified heavy equipment," which means any construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools.

Sellers are responsible for collecting the tax, which applies to the rental price of qualified heavy equipment. "Rental price" includes all rental charges, but does not include delivery and pickup fees, damage waivers, or environmental mitigation fees. Qualified heavy equipment that is subject to the rental tax is exempt from property tax.

https://www.ttrus.com/Heavy Equipment Rentals