Motor Vehicle Fuel - FAQ's
|1. What is motor vehicle fuel? |
For purposes of the Oregon Motor Vehicle and Aircraft Fuel Dealer License Tax, motor vehicle fuel is generally limited to gasoline and gasohol blends. This definition also applies to Multnomah and Washington counties.
For purposes of the Motor Vehicle Fuel Dealer taxes for the cities of Woodburn, Eugene, Springfield, Cottage Grove, Veneta, Tigard, Milwaukie, Coquille, Astoria, Warrenton, Canby, Newport, and Hood River the definition of motor vehicle fuel expands to include gasoline, gasohol blends, and (highway) diesel fuel products.
Diesel fuel is not taxable as a motor vehicle fuel for the purposes of the Oregon Motor Vehicle Fuel Dealer License tax, nor is it taxable for Multnomah County, Washington County or City of Coburg. However, diesel fuel used on the highway is taxable by the State of Oregon under Oregon Use Fuel law.
Refer to the appropriate state, county, or city statute to confirm what fuels are included as motor vehicle fuels in a jurisdiction. If you have further questions, contact the ODOT Fuels Tax Group at the address / phone number listed below.
Fuels Tax Group
355 Capitol St NE
Salem OR 97301-9707
Phone (503) 378-8150
Fax (503) 378-3060
|2. What is aircraft fuel? |
Aircraft Fuel includes Aviation Gasoline and Jet Fuel. This fuel is taxable only for the purposes of the Oregon Motor Vehicle and Aircraft Fuel Dealer License Tax
|3. Is ethanol taxable in Oregon? |
Ethanol blended gasoline is taxed at $.30 cents per gallon. Pure or denatured ethanol is not taxable until it is blended with motor vehicle fuel for highway use. There is no licensing requirement for sale, use and distribution of pure or denatured ethanol. Records of ethanol sales should be provided to the Fuels Tax Group upon request.
Dealers who purchase pure or denatured ethanol to blend into motor vehicle fuel must be licensed and pay tax on the amount blended. The same rules apply to County and City jurisdictions according to applicable county and city ordinances.
Contact the Oregon Department of Agriculture and the City of Portland for further information concerning ethanol requirements in Oregon.
|4. What is a motor vehicle fuel dealer? |
For the purposes of the Oregon Motor Vehicle and Aircraft Fuel Dealer License tax, a "Dealer" means any person who imports, exports, produces, refines, manufactures, blends, or compounds motor vehicle fuel and/or aircraft fuels in Oregon.
For the purposes of the Multnomah County and Washington County Motor Vehicle Fuel Dealer License taxes a "Dealer" means any person who imports, exports, produces, refines, manufactures, blends, or compounds motor vehicle fuel in the county.
For the purposes of the Motor Vehicle Fuel Dealer taxes imposed by the cities of Woodburn, Eugene, Springfield, Veneta, Tigard, Milwaukie, Coquille, Coburg, Astoria, Warrenton, Canby, Newport, and Hood River a "Dealer" means any person who imports, produces, refines, manufactures, blends, or compounds motor vehicle fuel in the city.
|5. Who should be licensed as a dealer of motor vehicle fuel and/or aircraft fuel? |
Any person who performs the acts of a dealer in the jurisdiction in which business is being conducted. Please contact the Fuels Tax Group for more information.
|6. If the Motor Vehicle Fuel tax report due date (25th of the month) falls on a weekend or an official state holiday, when is the report due? |
The due date will be on the next business day.
Timeliness will be determined by the date evidenced by a legible United States Postal Service cancellation stamp, certified mail receipt or other third party official certification. When an official cancellation stamp is not present, the date that the report and payment is actually received by the Department (or its designee) will be used to determine timeliness.
|7. Can I pay my motor vehicle fuel taxes by electronic funds transfer (EFT)? |
Yes. The Fuels Tax Group can accept your payments either by ACH debit or credit. Contact the Fuels Tax Group for assistance in arranging for payments by EFT. More Information
|8. What detail am I required to provide with my Motor Vehicle Fuel Tax Reports? |
Every dealer must prepare a tax report, which completely details and summarizes the number of gallons of motor vehicle fuel or aircraft fuel sold, distributed, or used in the applicable jurisdiction each month. You must file a tax report and stock summary for each jurisdiction that you are licensed in, as well as all supporting schedules that apply to your fuel transactions.
|9. Can the detail provided with my Oregon Fuel Tax report be used to support my county or city reports? |
No. Oregon, Multnomah County, Washington County and the cities of Woodburn, Eugene, Springfield, Cottage Grove, Veneta, Tigard, Milwaukie, Coquille, Coburg, Astoria, Warrenton, Canby, Newport, and Hood River are separate taxing entities and are processed as such. You must provide detail to support entries for each jurisdiction’s report.
|10. If a mistake is discovered after a report has been filed, how do I correct this? |
Adjustments to correct prior month gallons must not be included with current month gallons. You must submit a supplemental report for the period that was in error. The originally filed report, plus the supplemental report, will equal the correct gallons and tax that should have been reported for that period.
Supporting Schedules showing detail of the gallons increased or decreased as shown on supplemental or amended reports is required. Interest and penalty may apply to a late-filed report. If you have questions regarding documentation or calculation of interest or penalties, please contact us.
|11. If I don’t have any tax liability, am I required to file reports? |
Yes. As long as your Motor Vehicle Dealer license is active, you are required to file reports every month, whether or not you owe any tax. A $25 penalty applies to late Oregon reports with zero tax liability.
|12. I pull fuel from the Portland terminal, but do not have customers in Multnomah County. Do I have to be licensed as a motor vehicle fuel dealer in Multnomah County? |
Yes. The Portland terminal is located within Multnomah County. You must be licensed in Multnomah County to pull fuel from the terminal and you must report fuel delivered outside the county as an export.
|13. I pull fuel from the Eugene terminal, but do not have customers in the City of Eugene. Do I have to be licensed as a motor vehicle fuel deal in the City of Eugene? |
No. The Eugene terminal is located outside the city limits of the City of Eugene. You need not be licensed in the City of Eugene if all of the fuel you pull from the Eugene terminal is delivered to destinations outside the city limits of Eugene, and you do not otherwise import, use, sell, or distribute fuel in the city for which tax has not yet been collected.
|14. Do you have a question about motor vehicle fuel that was not included? |
Please email us at mailto:ODOTFuelsTax@odot.state.or.us You may want to include a contact name and daytime phone number in the event we need additional information.