Oregon bases its highway-use tax on the number of miles
traveled in Oregon and the weight of the vehicle. Oregon
uses the tax to pay for highway construction, maintenance,
and repairs.
Carriers operating vehicles with weights between 26,001
and 80,000 pounds. The declared weight determines the tax
rate you will use. The declared weight must be the heaviest
weight the vehicle will operate. You may declare different
declared weights for different vehicle configurations. The
tax rate is the same whether you operate the vehicle fully
loaded, partially loaded, or empty. Heavy fines are imposed
on carriers entering into Oregon without the proper credentials.