If you need a trip permit or temporary pass please contact our Commerce and Compliance Division.
Fuel Categories:
Fuel is divided into three categories in Oregon:
- Motor Vehicle Fuel: Gasoline and gasoline blends.
- Use Fuel: Petroleum-based diesel, biodiesel, renewable diesel, liquefied petroleum gas (propane), compressed natural gas, liquefied natural gas, hydrogen, and any other fuel used to propel a motor vehicle that is not a motor vehicle fuel.
- Aviation Fuel: Aviation gasoline (avgas) and jet fuel.
Associated Fuel Licenses and Registrations:
- Motor Vehicle Fuel
- Motor Vehicle Fuel Dealer
- Terminal Operator (Includes all fuel types, only one registration is necessary if you have multiple fuel products)
- Ethanol Producer
- Use Fuel
- Seller
- User
- Biodiesel Producer
- Terminal Operator (Includes all fuel types, only one registration is necessary if you have multiple fuel products)
- Bulk Distributor
- Aircraft Fuel
- Aircraft Fuel Dealer
- Terminal Operator (Includes all fuel types, only one registration is necessary if you have multiple fuel products)
Operations that require you to be licensed or registered:
- Handle fuel storage in a fuel depot or tank farm.
- Carriers transport fuel products via pipeline, rail, truck, ship or barge from storage to distributors, sellers or users.
- Referred to as a fuel terminal.
Please see the Compliance Guide for record keeping and reporting requirements.
- Any business or person who sells Use Fuel into a vehicle used to propel the vehicle.
- Operates a retail station selling Use Fuel.
- Issues cardlock cards used in Oregon to purchase Use Fuel.
- Issues fleet cards used at cardlocks in Oregon to purchase Use Fuel.
- Provides fleet fueling of Use Fuel.
- Collects the Use Fuel Tax on bulk fuel deliveries.
Please see the Compliance Guide for record keeping and reporting requirements.
- Imports or causes to be imported any motor vehicle fuel for sale, use or distribution in Oregon.
- Produces, refines, manufactures or compounds any motor vehicle fuel for sale, use or distribution in Oregon.
- Obtains motor vehicle fuel in Oregon where no tax has been paid.
- Exports any motor vehicle fuel out of Oregon.
Note: Purchasing a gas station that sells only gasoline does not require you to be licensed with the Fuels Tax Group. Please see the Seller description if your station will be selling diesel, liquefied petroleum gas (propane), natural gas, or hydrogen for use in a motor vehicle.
Please see the Compliance Guide for record keeping and reporting requirements.
- Any person who receives use fuels into any receptacle on a motor vehicle to propel said vehicle on Oregon highways and roads.
- Making biofuels for use in your vehicles.
- Placing waste vegetable oil into a fuel receptacle of a motor vehicle.
- Operates vehicles over 26,000 lbs when exempt from the weight-mile tax (farm vehicles, charitable organizations, etc.).
- Operates "split-weight" vehicles.
- Operates vehicles for public schools or education service districts.
Please see the Compliance Guide for record keeping and reporting requirements.
- Produce non-petroleum fuel products for sale, blending or distribution.
- Generally will not incur tax.
Please see the Compliance Guide for record keeping and reporting.
- Any person selling bulk use fuel and not performing any other duties of a Seller. If you collect the fuels tax, you are responsible for remitting it.
Please see the Compliance Guide for record keeping and reporting requirements.
If you are unsure if your operations falls into the listed categories above, please contact the Fuels Tax Group.