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Use Fuel

Use fuel includes diesel, biodiesel, propane, compressed natural gas, B20- used cooking oil and any fuel, other than gasoline, used to propel a motor vehicle on public roads.

The state tax is 36 cents per gallon, please see our tax rate page to see if jurisdictional taxes apply.

Tax reports and payments must be received no later than the 20th of the month following the reporting period. If the 20th falls on a national holiday or weekend, report and payment must be received no later than the next business day.

Categories in Use Fuel:

  • Operates a retail station supplying use fuel, considered retail under ORS 319.250(11 and 13) and 480.310.
  • Issues cardlock cards used in Oregon, considered non-retail.
  • Issues fleet cards used at cardlock facilities in Oregon.
  • Provides fleet fueling.
  • Provides bulk fuel deliveries.​
  • Any person who sells bulk use fuel and is not qualified as a Seller as defined by ORS 319.520 (9). ​
  • ​Any person who receives use fuels into any receptacle on a motor vehicle to propel said vehicle on Oregon highways and roads.
  • Manufacturing biofuels for use in your vehicles.
  • Placing waste vegetable oil directly into the fuel receptacle of a motor vehicle.
  • Operating vehicles over 26,000 pounds that are otherwise exempt from paying weight-mile tax, e.g. farm vehicles, charitable organizations, etc.
  • Local government vehicles for cities, counties, state agencies, special districts, etc.
  • Vehicles for public schools or education service districts, under certain conditions.

 

Use Fuel Tax Programs

The Fuels Tax Group administers use fuel tax programs for the following:

Emblems 

We issue emblems for Users to purchase fuel from a cardlock or retail station without paying state tax. If there is tax liability you are still liable for fuel used on Oregon roads and highways.

Emblems are issued through the Oregon Fuels Tax System. We offer a template for easy upload as well as tutorials on how to apply or renew your emblems. Please see our online page for templates.

Exemption Certificates 

Exemption certificates are for non-retail cardlock sellers only. It is a form that your customer may fill out, taking full liability for ex-tax sales. You will need to keep the original copy and provide it to claim ex-tax sales on your report. Any transactions unable to be verified as exempt could be presumed as having been taxable.

  Exemption Certificates

 Oregon School Districts and Government Entities

ORS 319.831 and ORS 319.831(h) provides refunds of the Use Fuel Tax on fuel used in the transportation of students by public schools, qualifying government municipalities or education service districts of this state.

E-plated vehicles may purchase diesel at the pump without the tax included. Any vehicles without an E-plate must have an emblem issued by the Fuels Tax Group to purchase diesel without the tax.

A Use Fuel User license is required. Usage report must be filed with the Fuels Tax Group for qualifying entities.

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