ORS 307.835: Cargo containers.

All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term “cargo container” means a receptacle:

      (1) Of a permanent character and accordingly strong enough to be suitable for repeated use;

      (2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading; and

      (3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another.