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OAR 150-307-0915

Heavy Equipment Rental Tax Exemptions

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) Definitions set forth in ORS 307.870 are incorporated herein by reference.

# (2)

(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)

(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.

Amendment history

REV 7-2020, minor correction filed 04/20/2020, effective 04/20/2020

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In this chapter (40 sections)
  1. 150-307-0240 · Exception To Taxable Personal Property
  2. 150-307-0250 · Water Association Qualifications
  3. 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
  4. 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
  5. 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
  6. 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
  7. 150-307-0300 · Qualifications for Exemption for Privately Owned…
  8. 150-307-0320 · Definition of Elderly
  9. 150-307-0330 · Exemption Claim Procedures
  10. 150-307-0340 · Defining "Surviving Spouse” of a Veteran
  11. 150-307-0350 · Veteran’s Exemption for Surviving Spouse
  12. 150-307-0360 · Physician Certification of Disability for Exemption
  13. 150-307-0370 · Property to Which Veteran’s Exemption Applies
  14. 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
  15. 150-307-0390 · Veterans Property Held in Trust
  16. 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
  17. 150-307-0410 · Oregon Active Military Service Member’s Exemption…
  18. 150-307-0420 · Agricultural Land Devoted to Agricultural Purposes as…
  19. 150-307-0430 · Exemption of Buildings, Structures and Machinery or…
  20. 150-307-0440 · War Veterans Filing a Claim for Exemption if Living in a…
  21. 150-307-0450 · Nonprofit Home for the Elderly
  22. 150-307-0460 · Real and Personal Property Used for Placing Farm Crops…
  23. 150-307-0465 · Dairy Definition for Determining Exempt Status of…
  24. 150-307-0480 · Pollution Control Facilities
  25. 150-307-0490 · Oregon Food Processor Property Tax Exemption
  26. 150-307-0500 · Hardship Situations
  27. 150-307-0510 · Agricultural Workforce Housing and Farm Labor Camp…
  28. 150-307-0520 · Filing a Claim for Exemption When a Farm Labor Camp or…
  29. 150-307-0530 · Certification of Nonprofit Corporation Low Income…
  30. 150-307-0700 · Rural Health Care Facilities
  31. 150-307-0710 · Definitions
  32. 150-307-0720 · Filing Requirements
  33. 150-307-0800 · Vertical Housing Development Zone Program
  34. 150-307-0900 · Qualified Heavy Equipment and Qualified Heavy Equipment…
  35. 150-307-0905 · Equipment and Tools Subject to the Heavy Equipment…
  36. 150-307-0906 · Liability for Unpaid Heavy Equipment Rental Taxes
  37. 150-307-0910 · Cost of Heavy Equipment Operator's Service Not Subject…
  38. 150-307-0915 · Heavy Equipment Rental Tax Exemptions
  39. 150-307-0920 · Long Term Rental Agreements
  40. 150-307-0930 · Eligibility for Workforce Housing
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