Oregon Fuel Tax Exemption

2. Sold by a dealer for export by the buyer to one or more territories outside the city in containers other than the fuel tank of a motor vehicle, but each dealer is required to report such exports and sales to the city in as much detail as possible A. Notwithstanding section 17.105.095 of this chapter, on the first use or distribution of fuel from an authorized distributor to another authorized distributor, the selling distributor or distributor is not required to pay the motor vehicle fuel tax levied in this chapter. When the buying or receiving dealer sells, uses or distributes the fuel for the first time, that dealer pays the motor vehicle fuel tax, regardless of whether the sale, use or distribution is to another licensed dealer. ORS 319.831 and ORS 319.831 (h) provide for refunds of the tax on fuel used when transporting students to public schools, qualified government communities or educational service districts in that state. For the purposes of motor fuel dealer taxes for the cities of Portland, Troutdale, Reedsport, Woodburn, Eugene, Springfield, Cottage Grove, Veneta, Tigard, Milwaukie, Coquille, Astoria, Warrenton, Canby, Newport and Hood River, the definition of motor vehicle fuel is expanded to include gasoline, gashol blends and diesel (on-road) fuel products. Persons who use fuels other than gasoline to power motor vehicles, with the exception of those who are exempted by law. Automotive fuel dealers list exempt sales of all fuels to Native American tribes, tribal units, or tribal member units in their auto fuel dealer tax return using Schedule 10T. All tax returns must be filed in accordance with ORS 319.020, 319.190 and Oregon Administrative Rules, Chapter 735, Section 170. In addition, municipalities and local cities have their own taxes that can be added to the price of fuel.

To further complicate matters, some cities charge a different amount of tax depending on the time of year. especially Newport and Reedsport, which charge a few cents more during the summer months. Currently, the highest additional taxes in the city of Portland, Oregon, are $0.10 per gallon. Spring. 1. The vehicle in which the Seller delivers or places the fuel bears a valid permit or user emblem issued by the Ministry of Transport in accordance with article 17.105.080. A licence to use is not required if the motor vehicle weighs 26,000 pounds or less and fuel tax is paid to the seller at the time of sale. PUC license plates are required for vehicles over 26,000 gVW. The Oregon PUC permit or heavy motor vehicle travel permit refers to vehicles that have this weight and up to 80,000 gVW. They also include an Oregon PUC card number and a logbook that shows fuel consumption. See Table “A” tax rates.

The Fuel Tax Group administers fuel tax programs for the following: For the purposes of the Oregon Motor Vehicle and Aircraft Dealer Permit Tax, automotive fuel is primarily limited to sohol-based gasoline and gas blends. It includes aviation fuel and kerosene. This definition also applies to Multnomah and Washington counties. IFTA registration is not eligible for an exemption. You are only exempt from fuel tax if ALL Oregon miles are reported and paid to Motor Carrier. Diesel blended with at least 20% biodiesel derived from used cooking oil is not taxable under Oregon`s revised 319.530 law. This exemption applies to fuel sold between January 1, 2014 and December 31, 2019 and applies only to fuel: A. No later than December 25, 2019. On the day of each calendar month, a report to the tax administrator on the forms prescribed by the tax administrator for all motor fuels sold, used or distributed by the tax administrator in the city, as well as on all such fuels sold, used or distributed in the city by a purchaser, for the sale, use or distribution of which the dealer or seller has assumed responsibility for the fuel tax applicable to the during the previous calendar month. Oregon PUC Permit – While PUC stands for Oregon Public Utilities Commission, the Oregon Department of Transportation regulates fuel taxes and PUC license plates. Street diesel (car diesel). If the gross weight of your vehicle is less than 26,000, Oregon will impose a motor vehicle tax per gallon.

This tax is paid at the pump, levied by the retail or commercial trade for card locks, and you don`t have to consider any additional taxes other than buying fuel on the road. These miles would be the taxable gallons in your fuel usage report. No. Eugene Terminal is located outside the city limits of Eugene. You do not need to be licensed in the City of Eugene if all the fuel you get from the Eugene Terminal is delivered to cities outside the Eugene City Limits and you do not import, use, sell or distribute fuel in the city for which taxes have not yet been collected. When biodiesel is used to power motor vehicles, the fuel becomes taxable as Oregon`s use fuel. The rate is $0.38 per gallon, regardless of whether the fuel is pure biodiesel (B100) or used in combination with petroleum-based diesel products, regardless of the ratio. Biodiesel refers to pure fuel before being blended with petroleum-based diesel fuel. Biodiesel blends are given as BXX, where XX is the percentage of biodiesel contained in the blend (i.e., B20 is composed of 20% biodiesel, 80% petroleum diesel). Yes, as long as your licence is active, you must submit all reports, whether you are using fuel or not. Failure to submit reports may result in an assessment of outstanding taxes, penalties and interest.

B. The seller of consumable fuel collects fuel tax on motor vehicles at the time the fuel is delivered or placed at a price in a tank of a motor vehicle from which the fuel is supplied to power the vehicle, unless one of the following situations applies: B. In order to support an exemption from motor vehicle fuel tax claimed under this Division, except in the case of transfers of storage or supplies in the dealership`s own equipment, each dealer must issue an export certificate in the prescribed form, prepared and submitted by the tax administrator and submit it to the tax administrator. which contains a declaration by a person who actually has knowledge of the fact of such an export that the motor vehicle fuel or fuel has been exported from the city and contains the information relating to the transfer requested by the tax administration. .