Rogers Construction Co. v. Hill, Public Utility Commissioner

Interpreting the Oregon Highway Use Tax is the problem. The plaintiff road builder contends that the movement of its mobile construction equipment from job to job over public highways is not subject to this tax. The Public Utility Commissioner and the trial court held to the contrary. . .

The equipment consists of earth-movers, • end-dumps, tractors and other similar rubber-tired equip ment used in highway construction. Movement within a construction project is not in issue as the statute exempts a highway contractor during the construction period. ORS 767.325(1). It is only movement from…