OAR 150-307-0900
Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities

(1) Definitions set forth in ORS 307.870 (Definitions for ORS 307.870 to 307.890) are incorporated herein by reference.
(2) Qualified heavy equipment is held primarily for rent if it is publicly offered for rent for a term of less than 365 consecutive days, or offered for rent for a term of less than 365 consecutive days with an option to purchase or lease.
(3)(a) A qualified heavy equipment rental provider must be primarily engaged in the business of renting qualified heavy equipment without an operator. A heavy equipment rental provider is primarily engaged in the business of renting heavy equipment without an operator if more than 50 percent of gross revenue earned from the rental of personal property (as defined in ORS 307.020 (Definitions of “intangible personal property” and “tangible personal property” for state property tax laws) and OAR 150-307-0030 (Personal Property)) in Oregon during the rental provider’s prior fiscal year was from the rental of heavy equipment, heavy equipment attachments, associated trailers, and other equipment and tools that:
(A) are mobile;
(B) are rented without an operator but typically require an operator for use;
(C) can be used for construction, mining, earthmoving or industrial applications.
(b) For the purpose of determining whether the minimum threshold has been met, rental revenue received from the following transactions is excluded:
(A) renting equipment with an operator;
(B) renting equipment for a single defined term of more than 365 consecutive days;
(C) renting equipment from a facility located outside of Oregon; and
(D) renting equipment to an affiliate, as defined in ORS 307.870 (Definitions for ORS 307.870 to 307.890).
(4) Any person meeting the requirements in section (3) is a qualified heavy equipment rental provider for purposes of the heavy equipment rental tax established by ORS 307.872 (Heavy equipment rental tax), and must register with the Oregon Department of Revenue annually, and collect and remit heavy equipment rental tax quarterly.
(5) A person with no rental revenue from the prior fiscal year, but who expects to be primarily engaged in renting qualified heavy equipment in the next calendar year, must register as a qualified heavy equipment rental provider with the Oregon Department of Revenue in December of the current year and begin collecting and remitting heavy equipment rental tax starting January 1.

Source: Rule 150-307-0900 — Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-307-0900.

150‑307‑0010
Real Property 150‑307‑0020
Personal Property Definitions 150‑307‑0030
Personal Property 150‑307‑0040
Taxation of Property Associated with Mining Claims on Federal Land 150‑307‑0050
Public Property Leased or Rented by Taxable Owner 150‑307‑0060
Property Held Under Lease 150‑307‑0070
Property Used for Public Park or Recreation 150‑307‑0080
Guidelines for Exempt Port Property Subject to In Lieu Tax 150‑307‑0090
Request For Computation of In Lieu Tax Payment 150‑307‑0100
Strategic Investment Program 150‑307‑0120
Review Required in Determining Exempt Status of Property for Charitable Institutions 150‑307‑0130
Literary Institution Defined 150‑307‑0140
Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations 150‑307‑0150
Parsonage and Caretaker Residence Exemption Guidelines 150‑307‑0160
Definition of Schools and Academies 150‑307‑0170
Senior Center Property Exemption 150‑307‑0180
Burial Grounds, Cemeteries, Crematories 150‑307‑0190
Application Process for Property Tax Exemption 150‑307‑0200
Property of Exempt Entities Leased to Other Exempt Entities 150‑307‑0210
Property Tax Status of Alternative Energy Systems 150‑307‑0220
Qualifications for Exemption of Indian Properties 150‑307‑0230
Valuation of Summer Home Properties 150‑307‑0240
Exception To Taxable Personal Property 150‑307‑0250
Water Association Qualifications 150‑307‑0260
Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility 150‑307‑0270
Jurisdiction Over Assessment of Telephonic Companies 150‑307‑0280
Qualifications for Exemption of Mutual or Cooperative Telephone Associations 150‑307‑0290
Jurisdiction over Assessment of Non-public Telephonic Systems 150‑307‑0300
Qualifications for Exemption for Privately Owned Telephone Systems 150‑307‑0310
Application for Exemption Under ORS 307.220 or 307.230 150‑307‑0320
Definition of Elderly 150‑307‑0330
Exemption Claim Procedures 150‑307‑0340
Defining "Surviving Spouse” of a Veteran 150‑307‑0350
Veteran’s Exemption for Surviving Spouse 150‑307‑0360
Physician Certification of Disability for Exemption 150‑307‑0370
Property to Which Veteran’s Exemption Applies 150‑307‑0380
Transfer of Veteran’s Exemption to a Different Property Requires Refiling 150‑307‑0390
Veterans Property Held in Trust 150‑307‑0400
Oregon Active Military Service Member’s Exemption — Eligibility 150‑307‑0410
Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant 150‑307‑0420
Agricultural Land Devoted to Agricultural Purposes as Real Property 150‑307‑0430
Exemption of Buildings, Structures and Machinery or Equipment during Construction 150‑307‑0440
War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly 150‑307‑0450
Nonprofit Home for the Elderly 150‑307‑0460
Personal Property Used for Placing Farm Crops in Storage 150‑307‑0480
Pollution Control Facilities 150‑307‑0490
Oregon Food Processor Property Tax Exemption 150‑307‑0500
Hardship Situations 150‑307‑0510
Agricultural Workforce Housing and Farm Labor Camp Assessment 150‑307‑0520
Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired 150‑307‑0530
Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor 150‑307‑0700
Rural Health Care Facilities 150‑307‑0710
Definitions 150‑307‑0720
Filing Requirements 150‑307‑0800
Vertical Housing Development Zone Program 150‑307‑0900
Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities 150‑307‑0905
Equipment and Tools Subject to the Heavy Equipment Rental Tax 150‑307‑0910
Cost of Heavy Equipment Operator’s Service Not Subject to Rental Tax 150‑307‑0915
Heavy Equipment Rental Tax Exemptions 150‑307‑0920
Long Term Rental Agreements
Last Updated

Jun. 24, 2021

Rule 150-307-0900’s source at or​.us