About the Petroleum Load Fee
You must pay this fee if you:
- Sell petroleum products 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.
The current rate is $10 per load.
Registration
- As of July 1, 2020, the fee is $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 Returns must report the number of loads of petroleum products withdrawn from or imported into Oregon.
If due date is a weekend or holiday, the return is due the next business day.
If you want to 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:
- For the entity you're registering:
- Name
- Organization type
- Federal identifier [federal employer identification number (FEIN), Social Security number (SSN), or individual taxpayer identification number (ITIN)]
- Mailing address
- For all company owners and officers:
- Name
- Federal identifier (FEIN, SSN, or ITIN)
- Mailing address
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.
Additional information, 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.
Definitions
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
- Kerosene
- Distillate fuel oil
- Number 1 and Number 2 diesel fuel.
Petroleum product does not include:
- Naphtha-type jet fuel
- Kerosene-type jet fuel
- Petroleum products 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
- 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 products 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.