Use Fuel Tax Programs
The Fuels Tax Group administers use fuel tax programs for the following:
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 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.
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.