Oregon is the only state where heavy trucks largely skip the fuel tax entirely: vehicles paying the Weight-Mile Tax are outside Oregon’s use-fuel tax, and any pump tax paid is credited back on the mileage report. The trade is per-mile reporting to ODOT’s Commerce and Compliance Division, with the strictest account-opening requirements of the four weight-distance states.
Who pays, and how the fuel-tax swap works
The tax applies when a vehicle’s combined gross weight — truck, trailer and load — exceeds 26,000 pounds; vehicles registered at 26,000 pounds or less are not required to pay WMT. Tax is paid on a declared-weight basis, declared before operating at that weight.
The swap is explicit in Oregon’s own definitions: the use-fuel tax covers vehicles over 26,000 pounds that are otherwise exempt from the weight-mile tax — meaning WMT payers are out of the fuel tax, and if they do pay Oregon pump tax, they claim it back as a credit on the mileage report.
Opening an account: the bond hurdle
Enrollment runs through a CCD account on Oregon Trucking Online. New enrollees must file an Oregon highway use tax bond, cash deposit or other security (unless they hold a Dun & Bradstreet rating of 3A2 or higher), with the amount set by fleet size and mailed by CCD. The requirement is waivable after twelve consecutive months of on-time reports, no suspensions, cleared payments, and no outstanding billings.
Before an account exists, temporary passes cover the gap: $9 plus weight-mile tax per mile, valid 10 days — but capped at 5 per unit (or 35 per account) in a rolling 12 months. The caps are designed to force regular operators into real enrollment.
Rates today — and the 2027 overhaul
Current rates have been in effect since January 1, 2022. Table A covers declared weights from 26,001 to 80,000 pounds, rising from 72.0 mills ($0.0720) to 237.0 mills ($0.2370) per mile; Table B covers 80,001 to 105,500 pounds with axle-based rates where more axles mean a lower rate. Heavy-haul operations over 98,000 pounds pay separate Road Use Assessment Fees. Carriers hauling certain commodities — logs, sand and gravel, wood chips — may elect flat monthly fees instead.
A structural change is scheduled: under HB 3991, effective July 1, 2027, the system consolidates from 85 tables to 10, vehicles pay based solely on registered weight, axle-count reporting ends, and the wood-chip flat fee is eliminated. Due dates stay the same — but per-mile costs will shift for many configurations, so Oregon-heavy fleets should model the new tables when ODOT publishes them.
Filing cadence and the federal layer
Monthly reports are the default, postmarked by the last day of the following month; quarterly status is available on approval (due May 31, August 31, November 30, February 28). Late filings carry a 10% charge. And the federal Heavy Vehicle Use Tax rides on top: at 55,000 pounds or more taxable gross weight, Form 2290 is owed to the IRS annually — Oregon’s per-mile tax never touches it, and Oregon requires the receipted Schedule 1 at registration for qualifying vehicles.
Frequently asked questions
Do trucks pay fuel tax in Oregon?⌄
What are the current Oregon weight-mile rates?⌄
Why does Oregon want a bond for my new account?⌄
Can I run Oregon without a CCD account?⌄
Related guides
More in Weight-Distance & Highway-Use Taxes
Official sources
- ODOT CCD — weight-mile tax program enrollment
- ODOT CCD — filing tax reports (cadence, late charge)
- ODOT — mileage tax rate tables (Form 735-9928, effective 2022-01-01)
- ODOT CCD — WMT simplification FAQ (the HB 3991 2027 changes)
Agency rules, fees and contacts can change — confirm current requirements with the agency before acting. This guide is general information for truckers, not tax or legal advice.