Oregon Revised Statutes Revenue and Taxation § 316.824

(1) “Forest products” means any merchantable form including but not limited to logs, poles and piling, into which a fallen tree may be cut before it undergoes manufacturing.

(2) “Logger” means a person commonly known as a faller or bucker who furnishes and maintains personal equipment in the commercial harvesting of forest products and who is paid on a per-unit cut basis.

(3) “Logging operation site” means the specific location of the commercial harvesting of forest products.

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

(5) “Traveling expenses” includes gas, oil and automobile repairs and maintenance but does not include meals or lodging.