Oregon Department of Revenue

Rule Rule 150-307-0915
Heavy Equipment Rental Tax Exemptions


(1) Definitions set forth in ORS 307.870 (Definitions for ORS 307.870 to 307.890) are incorporated herein by reference.
(2) Qualified equipment and tools rented directly to the United States (U.S.) federal government or any of its agencies or instrumentalities are exempt from the heavy equipment rental tax.
(3) The qualified heavy equipment rental provider must document the tax-exempt nature of rentals made to federal government agencies or instrumentalities and retain such documentation in its records.
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Last accessed
Jun. 8, 2021