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Oregon Revised Statutes

Or. Rev. Stat. § 657.047 (2026)

Employment; transportation of logs, poles and piling and lessor of for-hire carriers excluded; exceptions

✓ current as of May 2026
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      657.047 Employment; transportation of logs, poles and piling and lessor of for-hire carriers excluded; exceptions. (1) As used in this chapter, “employment” does not include:

      (a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or

      (b) Transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that personally operates, furnishes and maintains the equipment and provides service thereto.

      (2) For the purposes of this chapter, services performed in the operation of a motor vehicle specified in subsection (1) of this section shall be deemed to be performed for the person furnishing and maintaining the motor vehicle.

      (3) As used in this section “for-hire carrier” has the meaning given that term in ORS 825.005.

      (4) The provisions of subsections (1) and (2) of this section do not apply to services performed for:

      (a) A nonprofit employing unit;

      (b) This state;

      (c) A political subdivision of this state; or

      (d) An Indian tribe. [1963 c.469 §2; 1987 c.891 §3; 1995 c.306 §39; 2001 c.572 §4; 2005 c.218 §10]

 

657.048 [1997 c.294 §2; 2001 c.572 §5; 2005 c.218 §11; repealed by 2021 c.453 §17]

Notes of Decisions
Cited in 14 cases, 2007–2020 · leading case: Delta Logistics, Inc. v. Emp. Dep't Tax Section, 379 P.3d 783 (Or. Ct. App. 2016).
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Delta Logistics, Inc. v. Emp. Dep't Tax Section, 379 P.3d 783 (Or. Ct. App. 2016). · cites it 41× “11 Delta asserted that the services provided by its owner-operators were not employment under ORS 657.047, 12 which exempts from employment “[transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that…”
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017). · cites it 35× “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
3P Delivery, Inc. v. Emp. Dep't Tax Section, 295 P.3d 83 (Or. Ct. App. 2012). · cites it 14× “Specifically, ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: ****** “(b) Transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that personally operates,…”
Mkt. Transp., Ltd. v. Emp. Dep't, 379 P.3d 608 (Or. Ct. App. 2016). · cites it 22× “482(8)(a) and (c), and conclude that the ALJ erred in determining that the drivers’ services are not exempt under ORS 657.047. We therefore reverse the assessments and remand for reconsideration.”
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016). · cites it 12× “First, May argues that the ALJ erred in determining that the “base of operations” for May’s employee drivers, for purposes of determining the location of employment, was the location where the drivers parked their vehicles during extended down time.”
Agat Transp., Inc. v. Emp. Dep't, 305 P.3d 122 (Or. Ct. App. 2013). · cites it 4× “The ALJ also rejected AGAT’s argument that its payments to one driver, Kotlyarenko, were exempt from unemployment tax under ORS 657.047(1)(b) because Kotlyarenko had leased a vehicle to AGAT and was, therefore, the lessor of a for-hire carrier.”
3P Delivery, Inc. v. Emp. Dep't, 296 P.3d 526 (Or. Ct. App. 2012). · cites it 15× “3PD contends that claimant is not for benefits because claimant’s services were excluded from employment under ORS 657.047, the “for-hire” carrier exemption.”
SAIF v. Ward, 477 P.3d 429 (Or. Ct. App. 2020). · cites it 6× “1030(1)5 direct us to use the Uniform Commercial Code (UCC) definition of “lease” for any transac- tion that creates a lease unless “context requires otherwise.” The carrier argued that context did in fact require otherwise, because federal and state regulations specific to the…”
In Re Fedex Ground Package Sys., Inc., Emp. Practices Litig., 662 F. Supp. 2d 1069 (N.D. Ind. 2009). “FedEx contends that it is exempted from this statute pursuant to ORS § 657.047(l)(b), which provides a blanket exemption for certain transportation related services.”
May Trucking Co. v. Emp. Dep't, 284 P.3d 553 (Or. Ct. App. 2012). · cites it 18× “” ORS 657.047 provides in part: “(1) As used in this chapter, ‘employment’ does not include: “(b) Transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that personally operates, furnishes and…”
Delta Logistics, Inc. v. Emp. Dept. Tax Section (Or. 2017). · cites it 40× “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
Necanicum Inv. Co. v. Emp. Dep't, 164 P.3d 1197 (Or. Ct. App. 2007). “080 (newspaper delivery); ORS 657.047 (transportation of logs, poles, and piling); ORS 657.”
Show all 14 citing cases →
— Or. Rev. Stat. § 657.047(1) — 5 cases
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017). “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 379 P.3d 783 (Or. Ct. App. 2016). “11 Delta asserted that the services provided by its owner-operators were not employment under ORS 657.047, 12 which exempts from employment “[transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that…”
3P Delivery, Inc. v. Emp. Dep't, 296 P.3d 526 (Or. Ct. App. 2012). “3PD contends that claimant is not for benefits because claimant’s services were excluded from employment under ORS 657.047, the “for-hire” carrier exemption.”
Delta Logistics, Inc. v. Emp. Dept. Tax Section (Or. 2017). “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
May Trucking Co. v. Emp. Dep't, 284 P.3d 553 (Or. Ct. App. 2012). “” ORS 657.047 provides in part: “(1) As used in this chapter, ‘employment’ does not include: “(b) Transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that personally operates, furnishes and…”
— Or. Rev. Stat. § 657.047(1)(a) — 1 case
Delta Logistics, Inc. v. Emp. Dept. Tax Section (Or. 2017). “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
— Or. Rev. Stat. § 657.047(1)(b) — 7 cases
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017). “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 379 P.3d 783 (Or. Ct. App. 2016). “11 Delta asserted that the services provided by its owner-operators were not employment under ORS 657.047, 12 which exempts from employment “[transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that…”
Agat Transp., Inc. v. Emp. Dep't, 305 P.3d 122 (Or. Ct. App. 2013). “The ALJ also rejected AGAT’s argument that its payments to one driver, Kotlyarenko, were exempt from unemployment tax under ORS 657.047(1)(b) because Kotlyarenko had leased a vehicle to AGAT and was, therefore, the lessor of a for-hire carrier.”
Mkt. Transp., Ltd. v. Emp. Dep't, 379 P.3d 608 (Or. Ct. App. 2016). “482(8)(a) and (c), and conclude that the ALJ erred in determining that the drivers’ services are not exempt under ORS 657.047. We therefore reverse the assessments and remand for reconsideration.”
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016). “First, May argues that the ALJ erred in determining that the “base of operations” for May’s employee drivers, for purposes of determining the location of employment, was the location where the drivers parked their vehicles during extended down time.”
— Or. Rev. Stat. § 657.047(2) — 6 cases
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 379 P.3d 783 (Or. Ct. App. 2016). “11 Delta asserted that the services provided by its owner-operators were not employment under ORS 657.047, 12 which exempts from employment “[transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that…”
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017). “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
3P Delivery, Inc. v. Emp. Dep't Tax Section, 295 P.3d 83 (Or. Ct. App. 2012). “Specifically, ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: ****** “(b) Transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that personally operates,…”
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016). “First, May argues that the ALJ erred in determining that the “base of operations” for May’s employee drivers, for purposes of determining the location of employment, was the location where the drivers parked their vehicles during extended down time.”
Mkt. Transp., Ltd. v. Emp. Dep't, 379 P.3d 608 (Or. Ct. App. 2016). “482(8)(a) and (c), and conclude that the ALJ erred in determining that the drivers’ services are not exempt under ORS 657.047. We therefore reverse the assessments and remand for reconsideration.”
— Or. Rev. Stat. § 657.047(l)(a) — 1 case
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017). “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
— Or. Rev. Stat. § 657.047(l)(b) — 7 cases
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017). “ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: “(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or “(b) Transportation performed by…”
3P Delivery, Inc. v. Emp. Dep't Tax Section, 295 P.3d 83 (Or. Ct. App. 2012). “Specifically, ORS 657.047 provides, in part: “(1) As used in this chapter, ‘employment’ does not include: ****** “(b) Transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire carrier and that personally operates,…”
In Re Fedex Ground Package Sys., Inc., Emp. Practices Litig., 662 F. Supp. 2d 1069 (N.D. Ind. 2009). “FedEx contends that it is exempted from this statute pursuant to ORS § 657.047(l)(b), which provides a blanket exemption for certain transportation related services.”
Agat Transp., Inc. v. Emp. Dep't, 305 P.3d 122 (Or. Ct. App. 2013). “The ALJ also rejected AGAT’s argument that its payments to one driver, Kotlyarenko, were exempt from unemployment tax under ORS 657.047(1)(b) because Kotlyarenko had leased a vehicle to AGAT and was, therefore, the lessor of a for-hire carrier.”
Mkt. Transp., Ltd. v. Emp. Dep't, 379 P.3d 608 (Or. Ct. App. 2016). “482(8)(a) and (c), and conclude that the ALJ erred in determining that the drivers’ services are not exempt under ORS 657.047. We therefore reverse the assessments and remand for reconsideration.”
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