ORS 307.870
Definitions for ORS 307.870 to 307.890
(1)
“Affiliate” means a person that directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person.(2)
“Control,” for purposes of the definition of “affiliate” under this section, means direct or indirect possession of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract or otherwise.(3)
“Heavy equipment rental tax” means the tax imposed under ORS 307.872 (Heavy equipment rental tax).(4)
“Mobile” means that qualified heavy equipment:(a)
Is intended to be moved among worksites as needed; and(b)
Is not intended to be permanently affixed to real property when put to its intended use.(5)
“Own,” for purposes of the definition of “affiliate” under this section, means to have ownership of an equity interest, or the equivalent, of 10 percent or more in a person.(6)
“Qualified heavy equipment” means any construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, including, but not limited to, towable trailers and fixed load vehicles, that is:(a)
Mobile;(b)
Owned by a qualified heavy equipment provider; and(c)
Held primarily for rental.(7)
Intentionally left blank —Ed.(a)
“Qualified heavy equipment provider” means a person that is primarily engaged in the business of renting qualified heavy equipment without an operator.(b)
“Qualified heavy equipment provider” does not mean a person primarily engaged in the business of renting qualified heavy equipment to one or more of the person’s affiliates.(8)
“Rent,” “rental” and “renting” mean entering into an agreement for the use of property in exchange for consideration for a term of less than 365 consecutive days, an open-ended term or an undefined term.(9)
“Rental location” means a qualified heavy equipment provider’s store or other business location in this state from which qualified heavy equipment is rented.(10)
“Rental price” means the rental charge for qualified heavy equipment, net of any invoice credits provided to the renter. “Rental price” does not include delivery and pickup fees, damage waivers or environmental mitigation fees. [2018 c.64 §1]
Source:
Section 307.870 — Definitions for ORS 307.870 to 307.890, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html
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