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License Programs

If you need a trip permit or temporary pass please contact our Motor Carrier Transportation Division.

Fuel Categories:

Fuel is divided into two categories in Oregon:

  • Motor Vehicle Fuel: Gasoline, gasoline blends, aviation and jet fuel.
  • Use Fuel: Diesel, biodiesel, propane, compressed natural gas and any other fuel used to propel a vehicle that is not a motor vehicle fuel.

Associated Fuel Licenses:

  • Motor Vehicle Fuel
    • Motor Vehicle Dealer
    • Terminal Operator (Includes all fuel types, only one is necessary if you have multiple fuel products)
    • Ethanol Producer
  • Use Fuel
    • Seller License
    • User License
    • Biodiesel Producer
    • Terminal Operator (Includes all fuel types, only one license is necessary if you have multiple fuel products)
    • Bulk Distributor

Operations that require you to be licensed:

  • ​Imports or causes to be imported any motor vehicle fuel for sale, use or distribution in Oregon.
  • Produces, refines, manufactures or compounds any motor vehicle fuel for sale, use or distribution in Oregon.
  • Obtains motor vehicle fuel in Oregon where no tax has been paid.
  • Exports any motor vehicle fuel out of Oregon.

Note: purchasing a gas station that sells only gasoline does not require you to be licensed with the state. Please see the Seller description if your station will be selling diesel.

Please see the Compliance Guide for record keeping and reporting requirements.

  • ​Handle fuel storage in a fuel depot or tank farm.
  • Carriers transport fuel products via pipeline, rail, truck, ship or barge from storage to distributors, sellers and users.
  • Referred to as a fuel terminal.

Please see the Compliance Guide for record keeping and reporting requirements.

  • ​Produce non-petroleum fuel products for sale, blending or distribution.
  • Generally will not incur tax.

Please see the Compliance Guide for record keeping and reporting.

  • Any business or person who sells Use Fuel into a vehicle used to pro​pel the vehicle on Oregon roads.
  • Operates a retail gas station selling Use Fuel.
  • Operates a cardlock facility.
  • Issues cardlock cards used in Oregon.
  • Issues fleet cards used at cardlocks in Oregon.
  • Provides fleet fueling.
  • Collects Use Fuel tax on Bulk fuel deliveries in addition to sales into vehicles.

Please see the Compliance Guide for record keeping and reporting requirements.

  • Any person who receives use fuels into any receptacle on a motor vehicle to propel said vehicle on Oregon highways and roads.
  • Making biofuels for use in your vehicles.
  • Placing waste vegetable oil into a fuel receptacle of a motor vehicle.
  • Operates vehicles over 26,000 lbs when exempt from the weight-mile tax (farm vehicles, charitable organizations, etc.).
  • ​Operates "split-weight" vehicles.
  • Operates state or local government vehicles.
  • Operates vehicles for public schools or education service districts.

Please see the Compliance Guide for record keeping and reporting requirements.

  • Any person selling bulk use fuel and collects the tax.
  • ​Does not perform any other duties of a Seller.

Please see the Compliance Guide for record keeping and reporting requirements.​

 

 If you are unsure if your operations falls into the listed categories above, please contact the Fuels Tax Group.

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