OAR 740-055-0035: Change in Fee Basis

(1) As used in this rule, a fee basis is the method a carrier uses to report and pay Highway Use Tax, for example Monthly, Flat Monthly, Quarterly and Annual Mileage. (2) Tax status is determined by the weight of the vehicle, commodity being transported, purpose of the transportation and highways traveled. The tax status is established by the operation performed at the time the commodity is transported, including without limitation; farm operations, for hire operations, exempt operations, such as school and non-profit operations, operations less than 26,000 pounds or operations on private roads and commodities designated as flat fee. (3) A change in fee basis occurs when a commodity is loaded on a vehicle causing a change in the tax status. The vehicle remains in the fee basis indicated by the load while transporting that load and for any subsequent operations, including unladen travel, until a loaded commodity changes the fee basis.