Use fuel includes petroleum-based diesel, biodiesel, renewable diesel, liquefied petroleum gas (propane), compressed natural gas, liquefied natural gas, used cooking oil-based biodiesel, hydrogen, and any fuel, other than gasoline, used to propel a motor vehicle on public roads.
The Oregon use fuel tax rate is $0.38 per gallon through December 31, 2023. The Oregon use fuel tax rate increases to $0.40 per gallon, effective January 1, 2024. Please see our tax rate page to see if jurisdictional taxes apply.
Use fuel 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 (13).
- Any person who receives use fuels into any receptacle on a motor vehicle to propel said vehicle on Oregon highways and roads.
- Manufactures biofuels for use in vehicles.
- Places waste vegetable oil directly into the fuel receptacle of a motor vehicle.
- Operates vehicles over 26,000 pounds that are otherwise exempt from paying weight-mile tax, e.g. farm vehicles, charitable organizations, etc.
- Vehicles for public schools or education service districts, under certain conditions.