Oregon Revised Statutes Revenue and Taxation § 316.806

(1) “Construction job site” means the specific location of a construction project.

(2) “Construction project” means the construction, alteration, repair, improvement, moving or demolition of a structure and appurtenances thereto.

(3) “Construction worker” means a person who is a member of a recognized construction trade, craft, union or industrial occupation and who is lawfully engaged in the performance of labor, pursuant to contract or subcontract, at a construction project.

(4) “Traveling expenses” means daily transportation expenses that:

(5) “Traveling expenses” includes gas, oil and automobile repairs and maintenance, but does not include meals unless the construction worker is required by the employer to stay overnight at the construction job site.