Updates

The following changes take effect January 1, 2024:

The Oregon motor vehicle fuel tax rate increases to $0.40 per gallon.
The Oregon use fuel tax rate increases to $0.40 per gallon.
Hydrogen (product code 259) is taxable as a use fuel at $0.40 per kilogram or gasoline gallon equivalent (GGE); hydrogen may also be taxable as a motor vehicle fuel in local jurisdictions.
Compressed natural gas (CNG), product code 224, is taxable as an Oregon use fuel at $0.40 per gasoline gallon equivalent (GGE) or 5.66 pounds; CNG may also be taxable as a motor vehicle fuel in local jurisdictions.
Liquefied natural gas (LNG), product code 225, is taxable as an Oregon use fuel at $0.40 per diesel gallon equivalent (DGE) or 6.059 pounds; LNG may also be taxable as a motor vehicle fuel in local jurisdictions.
Propane, pentane, and any mixture of propane and pentane are now classified as liquefied petroleum gas. Liquefied petroleum gas will be reported as product code 054 and is taxable as an Oregon use fuel at $0.40 per gasoline gallon equivalent (GGE), 5.75 pounds, or 1.353 propane gallons.
Flat-fee special permit rates for natural gas and liquefied petroleum gas (propane) vehicles are updated as follows:

Vehicle Weight	Fee per Vehicle
10,000 pounds and less	$200.00
10,001-26,000 pounds	$1,000.00
26,001 pounds or more (not subject to weight-mile tax)	$1,333.34

B20 will be removed as a product code. If the finished diesel product contains 5% or more biodiesel, regardless of the feedstock, then it should be reported as product code 170.
D20 will be removed as a product code. If the finished dyed diesel product contains 5% or more biodiesel, regardless of the feedstock, then it should be reported as product code 171.
Federal, state, and local government agencies are no longer required to be licensed as Use Fuel Users.
School districts and education service districts are no longer required to be licensed as Use Fuel Users.