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Oregon Tax Record Keeping Requirements

Oregon Tax Record Keeping Requirements

Oregon Administrative Rule (OAR) 740-055-0120 requires all carriers to keep daily records of vehicles used during the current reporting period. MCTD requires that carriers keep records at the main office or place of business for a minimum of three (3) years. Retention periods are longer when the records are also used for registration (IRP – five (5) years) or fuel tax (IFTA – four (4) years) purposes.

Records include:

  • Origin and destination points, Oregon entry and exit points, and actual Oregon miles for each trip.
  • Pickup and delivery points in Oregon for each trip.
  • Routes of travel for each trip.
  • Dates of each trip.
  • Daily beginning and ending odometer readings, or other mileage recording device readings for each vehicle.
  • Load tickets or bills of lading for each shipment transported.
  • Identification of any exempt miles claimed, which shall include beginning and ending odometer or other mileage-recording device readings for the exempt portion of each trip.

When the vehicle is operated at more than 80,000 pounds, record for each reporting period:

  • Number of axles in the vehicle configuration.
  • Changes in operation. A change of operation occurs when the vehicle configuration remains the same, but the actual weight of the vehicle and load changes from more than 80,000 pounds to 80,000 pounds or under. Empty movements are not changes in operation.
  • Number of miles operated in each motor vehicle configuration for each trip when the carrier is operating motor vehicles in multiple configurations.
  • Records generated from on-board recording devices, vehicle tracking systems, or other electronic data recording systems may be used in lieu of, or in addition to, the records required in this rule provided that the electronic records meet all the requirements of sections (1) through (3) of OAR 740-055-0120, and are provided in printed format upon request.
  • When paying registration fees by registration trip permits, keep a copy of each registration trip permit. Miles on private roads or on highways in other states are not taxable. Some opera-tions on Oregon state forest lands or Forest Service roads are also exempt. When the audit section reviews the carrier’s account, auditors will make sure the miles that were reported are correct. An auditor may contact the carrier and request information to be sent to MCTD, or the auditor may visit the carrier’s place of business. MCTD has trip record forms available for carrier’s use:
  • Form 735-9002C is for log and dump truck operators.
  • Form 735-9002E is for interstate and intrastate carriers. When operating five or fewer vehicles, it may be to the carrier’s advantage to submit vehicle trip records with the tax report. Be sure to label trip records with the account number, name, and the reporting period.