| Use Fuel Tax |
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| General Information |
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The Fuels Tax Group administers use fuel tax programs for the following:
Oregon use fuel includes all types of diesel, biodiesel, compressed natural gas (CNG), and propane and any fuel other than gasoline used to propel a licensed motor vehicle on public roads.
This page contains specific information for Use Fuel Users and Use Fuel Sellers in Oregon which includes license applications, report forms, state laws and administrative rules, policies, procedures and special reporting situations. It also contains specific information as it relates to school districts and special districts in Oregon.
Payment Methods & Due Dates
Informational Links:
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| Use Fuel Seller |
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A seller is a person who sells use fuel to a user. To "sell use fuel for use in a motor vehicle" means to deliver or place use fuel for a price into a receptacle on a motor vehicle, from which receptacle the fuel is supplied to propel the motor vehicle. Sellers can be either retail or non-retail.
Non-Retail Sales: If fuel is dispensed at a non-retail facility as defined in ORS 480.310, then the Seller is the person that owns the user’s accounts and bills the user for fuel purchased at a non-retail facility. In order to qualify as a non-retail seller, the location must be licensed with the Oregon State Fire Marshall as a cardlock facility.
Retail Sales: All other sales not dispensed at a non-retail facility.
See ORS 319.520(9) and (10), and 480.310.
Please see the "Notice to Sellers" for additional information regarding special circumstances.
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| Use Fuel User |
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Persons using fuel other than gasoline to propel any motor vehicle, except those exempted by law are required to first obtain an Oregon use fuel user license and a vehicle emblem (cab card) for each vehicle operated. (ORS 319.520(11))
If the use fuel tax is paid to the seller at the time of sale, a user´s license is not required for a person who uses fuel in a motor vehicle with a combined weight of 26,000 pounds or less. (ORS 319.550) Please see the "Notice to Users" for additional information regarding special circumstances.
For your convenience we have provided a multiple page "fillable" Application for Use Fuel User License and an Application for Use Fuel User Emblems. Once complete print the application form(s) and send to the Fuels Tax Group.
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| Oregon School Districts |
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ORS 319.831(h) provides for refunding of use fuel tax on fuel used in the transportation of students by public school or education service districts of this state.
E-plated vehicles may purchase diesel at the pump without tax included. Non-e-plated vehicles must have emblems issued by the Fuels Tax Group to purchase without tax.
PLEASE NOTE: Contractors providing student transportation may take a deduction on their regular Use Fuel User Tax Report Form 1324 (with supporting documentation).
A use fuel user license is required and an annual usage report must be filed with the Fuels Tax Group.
For your convenience we have provided a multiple page "fillable" tax report that can be saved to your computer. The tax report automatically computes the tax due as supporting schedules are completed. Once complete print the report and supporting schedules and send with remittance (if applicable) to the Fuels Tax Group.
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| Oregon Special Districts |
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ORS 319.831 provides for refunding of fuels taxes used by any district as defined in ORS 198, or qualifying government municipality.
In order to make this easier for these special districts / agencies, the Oregon Department of Transportation Fuels Tax Group allows them to purchase fuel ex-tax and simply report the total fuel usage.
E-plated vehicles may purchase diesel at the pump without tax included. Non-e-plated vehicles must have emblems issued by the Fuels Tax Group to purchase without tax.
A use fuel user license is required and an annual usage report must be filed with the Fuels Tax Group. For your convenience we have provided a "fillable" tax report. After completing the necessary fields print the report and send to the Fuels Tax Group. Forms are available below.
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