Oregon Weight-Mile Tax: Who Pays, Current Rates, and the July 2027 Changes

Reviewed by Austin Park, founder of ICR Filings · Updated October 23, 2026

Oregon does not collect diesel fuel tax from most heavy trucks. Instead, trucks with a combined weight over 26,000 lbs pay a weight-mile tax: a rate per mile, set by weight, for every mile driven on Oregon public roads. Out-of-state carriers owe it too. ODOT's Commerce and Compliance Division (CCD) runs it, and the structure is changing on July 1, 2027.

Who has to pay

You owe weight-mile tax for any truck whose combined weight of truck, trailer, and load is over 26,000 lbs while it runs in Oregon. That includes empty miles: when you return empty, you pay at the same weight and rate as when loaded. Taxable miles are all miles on roads open to the public in Oregon.

Enrolled trucks can buy fuel at Oregon commercial stations without paying Oregon fuel tax. If you did pay Oregon fuel tax on fuel used by a weight-mile truck, you can claim a credit on your report for that period, with copies of the fuel invoices attached.

Two ways to pay: temporary pass or an account

Temporary pass (occasional trips)

• Buy it before you enter Oregon and carry a paper or electronic copy.
• Cost: $9 plus the weight-mile tax for each mile you will run in Oregon, paid up front.
• Good for 10 days, or until you use up the miles you bought. You can buy it up to 10 days early.
• Limits: no more than five passes for one truck, or 35 per account in a rolling 12 months. Past that, you need an account.
• Without a CCD account, buy it by phone from the Commercial Vehicle Tax Service Center at 503-378-6699 (Monday to Friday, 6 a.m. to 6 p.m. Pacific). Payment is Visa or Mastercard only.

Have ready your USDOT number, travel dates, driver names, route or miles, commodity, the truck's plate, VIN, year, make, unit number and odometer, registered and operating weight, and your cab card.

Oregon motor carrier account (regular operations)

Carriers that run in Oregon regularly open a CCD account and enroll their trucks. Out-of-state carriers send the Weight-Mile Tax Enrollment Application (form 9076) with proof of the business (an LLC sends its articles of organization; a corporation sends a certificate of standing). After that you can add trucks, buy credentials, and file reports in Oregon Trucking Online. A truck stays enrolled until you cancel it, and you are responsible for every enrolled truck, leased ones included, so cancel enrollment if you stop running Oregon.

The bond

When you enroll trucks, CCD asks for a highway use tax bond, cash deposit, or other security, unless you have a Dun & Bradstreet rating of 3A2 or higher. The amount is based on how many trucks you enroll or ran in Oregon in the last 12 months, and CCD mails you the amount, due date, and a pre-filled bond form your insurance agent can complete. A bond not posted by the due date can get your account suspended. After 12 months of on-time reports and payments with no suspensions, the bond may be waived.

Current rates (through June 30, 2027)

Today you pay at your declared weight: the heaviest weight the truck will run in a given configuration. Rates are listed in mills (tenths of a cent) per mile. A few rows from ODOT's Table A:

Over 80,000 lbs, Table B sets the rate by weight and number of axles. Non-divisible loads over 98,000 lbs on a single trip permit pay a separate Road Use Assessment Fee instead.

Reports and due dates

• Monthly reports are due by the last day of the month after the month you ran.
• Quarterly reports are open to any monthly filer who applies with form 9030 before the quarter starts. Due dates: May 31 (January to March), August 31 (April to June), November 30 (July to September), and February 28 (October to December).
• File even with no Oregon miles. A report is required for every period, with or without tax due.
• Late: a late report adds a charge of 10% of the late tax, and not filing can get the account suspended.

Reports filed in Oregon Trucking Online before midnight on the due date are on time. Mailed reports must be postmarked by the due date. Card payments carry a 2.4% fee; ACH and direct checking payments do not.

What changes July 1, 2027

Oregon House Bill 3991, signed November 7, 2025, simplifies the weight-mile tax starting July 1, 2027. Some other parts of that bill were repealed in May 2026, but ODOT says the truck tax changes are going ahead on schedule.

• Tax weight becomes your registered weight, the weight on your cab card. No more declaring several weights for different trailer setups or tracking axles.
• 85 tables become 10 weight groups, with one rate for 80,001 to 105,500 lbs.
• Need to run heavier for a while? A temporary registration weight increase costs $5 and is good for 10 days, but every mile in that whole reporting period is then taxed at the higher weight.
• Registered under 26,001 lbs? That truck is no longer subject to weight-mile tax.
• Fees: the $5 per vehicle reinstatement fee goes away. The $25 suspension fee stays.
• Spring 2027: carriers must complete a one-time amendment in Oregon Trucking Online to confirm or enter each truck's registered weight. ODOT encourages carriers without online access to request it now.

The catch: if your truck is registered at 80,000 lbs but often runs lighter, every Oregon mile will be taxed at the 80,000 lb rate. ODOT says you will not be able to lower your registered weight mid-year, so pick your 2027 registration weight with that in mind.

Reports for miles through June 30, 2027 use today's rules. The June 2027 monthly report is due July 31, 2027, and the second quarter 2027 report is due August 31, 2027. The first monthly report under the new rules is due August 31, 2027, and the first quarterly one (third quarter 2027) is due November 30, 2027.

What to do before July 2027

1. Get Oregon Trucking Online access if you do not have it. The spring 2027 weight amendment is done there.
2. Choose your 2027 registered weight on purpose. Register at the heaviest weight you will really run, knowing every mile is taxed at it and you cannot lower it mid-year.
3. Compare flat fees if you haul logs or sand and gravel. ODOT suggests carriers with frequent configuration changes look at both options. The wood chip flat fee goes away.
4. Watch your weight under 26,001 lbs. A truck registered at 26,000 lbs or less drops out of weight-mile tax from July 1, 2027.
5. Keep filing the old way through June 2027. Only miles from July 1, 2027 use the new table.

Oregon is one of several weight-distance states

New Mexico, Kentucky, and New York charge their own mileage taxes on heavy trucks, separate from IFTA. See New Mexico weight distance tax, Kentucky KYU, and New York HUT. For the federal filings every interstate truck needs, start with the trucking filings checklist.

Oregon also does not take part in UCR, but Oregon carriers that run interstate still register through another state. See UCR registration by state and 2027 UCR registration.

Official sources

• ODOT Commerce and Compliance: Weight-mile tax program enrollment
• ODOT Commerce and Compliance: Weight-mile temporary tax pass
• ODOT Commerce and Compliance: Oregon motor carrier requirements
• ODOT Commerce and Compliance: Oregon highway use tax bond
• ODOT Commerce and Compliance: File a tax report
• ODOT form 735-9928: Mileage tax rates effective January 1, 2024 (Tables A and B)
• ODOT form 735-9928: Mileage tax rates effective July 1, 2027
• ODOT: Weight-mile tax simplification FAQ (September 2026)
• ODOT Commerce and Compliance: CCD modernization projects (HB 3991)

This guide is general information, not legal advice. Rules and fees change, so confirm with the official source before you file.

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