- Prior to October 1, 2019, the fee is $8 per load.
- From October 1 through June 30, 2020, the fee is $9 per load.
- Beginning July1, 2020, the fee is projected to increase to $10 per load.
- You must register with us 30 days prior to selling petroleum products from a bulk facility or importing a cargo tank of petroleum products into Oregon. Submit an Oregon Petroleum Load Fee Registration form.
Returns and payments
Returns and payments are due on or before the last day of the month following the end of each quarter. Returns must report the number of loads of petroleum products withdrawn from or imported into Oregon.
File and pay electronically using Revenue Online.
You need to register for Revenue Online before filing or making a payment. To register, you’ll need:
- An email address.
- Your federal employer identification number.
- Your business ZIP code.
- Your business identification number (BIN) or account number.
- A letter ID number, a recent payment amount, or the tax-due line amount from a recent return. If you've recently registered for the Petroleum Load Fee program, you won't be issued a BIN. You'll receive a letter with a letter ID and account number to use when you register for Revenue Online.
Once you complete your return in Revenue Online, select “Yes” to pay the amount due online.
||Quarter ending date
|1st — Jan-Feb-Mar
|2nd — Apr-May-Jun
|3rd — Jul-Aug-Sep
|4th — Oct-Nov-Dec
There is a 5 percent penalty if you don't pay by the due date. A 20 percent penalty is charged if you don't file a return within 30 days of the due date. Interest is added to any unpaid tax and calculated from the time the tax becomes due.
You must pay this fee if you:
- Sell petroleum product from a bulk facility in Oregon. You must collect the petroleum load fee from the person who orders the withdrawal.
- Import petroleum products in a cargo tank or a barge. You must pay the petroleum load fee for each delivery of petroleum products into a storage tank in Oregon, unless the storage tank is connected to a bulk facility. If the storage tank is connected to a bulk facility, the seller will collect the fee upon withdrawal from the bulk facility.
Is anyone exempt?
- Interstate commerce—Petroleum products sold to vessels engaged in interstate commerce are exempt. Verification can be a copy of a federal permit, license or registration. Vessels engaged in interstate commerce include barges and tugboats licensed as carriers by the Interstate Commerce Commission.
- Loads exported outside of Oregon—Petroleum products destined for delivery to another state are exempt if the products are in continuous movement to a destination outside of Oregon. If any portion of the load is delivered in Oregon, the entire fee is due on the load. Verification can be a separate account with the seller for which the person making the withdrawal certifies that all withdrawals charged to the account will be delivered out of state. If the fee is charged on loads directly exported out of Oregon, the person ordering the withdrawal may apply to the seller for a credit or refund.
Petroleum product—a product obtained from distilling and processing crude oil, that is capable of being used as fuel for motor vehicles or aircraft. The term, petroleum product, includes:
- Motor gasoline;
- Gasohol and other alcohol-blended fuels;
- Aviation gasoline;
- Distillate fuel oil; and
- Number 1 & Number 2 diesel.
Petroleum product does not include:
- Naphtha-type jet fuel;
- Kerosene type jet fuel;
- Petroleum product destined for use in chemical manufacturing or feedstock of that manufacturing;
- Fuels sold to vessels engaged in interstate or foreign commerce;
- Pure biodiesel, ethanol, or methanol;
- Propane; or
- Natural gas
Bulk facility—a facility that receives petroleum product by pipeline, barge, or rail, and from which petroleum products are withdrawn and delivered into a cargo tank or barge.
Cargo tank—an assembly used for transporting petroleum products and consisting of a tank having one or more compartments mounted on wheels. A cargo tank does not include any assembly that holds less than 100 gallons.
Importer—if you own petroleum products at the time they are brought into Oregon, you are considered an importer and are responsible for paying the petroleum load fee. For example, if you buy product in another state and bring it into Oregon, you are responsible for paying the fee. If an out-of-state company delivers product to you, and retains ownership until delivery, the out-of-state company must pay the fee.
Load—the total amount of petroleum products withdrawn, regardless of how many different products make up the load. To be considered a load, the total amount withdrawn must be at least 100 gallons.
Seller—the owner of the petroleum product is considered to be the seller.
Split Load—a single load (1) that was purchased from different sellers, or (2) that consists of multiple petroleum products in separate containers. If each seller collects a fee for each withdrawal, the person ordering the withdrawal shall receive a credit or refund from one of the sellers. The sellers should have copies of the forms that must be completed to document the transaction.