Oregon Motor Vehicle Fuel Dealer - including jurisdictional taxes administered by ODOT
Last updated 01/29/2024
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Fees
| License Fee |
Description |
Exemptions |
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None
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Description
Dealer means any person who:
(a) Imports or causes to be imported motor vehicle fuels or aircraft fuels for sale, use or distribution in Oregon;
(b) Produces, refines, manufactures or compounds motor vehicle fuels or aircraft fuels in Oregon for use, distribution or sale in this state;
(c) Acquires in this state for sale, use or distribution in this state motor vehicle fuels or aircraft fuels with respect to which there has been no license tax incurred;
(d) Acquires title to or possession of motor vehicle fuels or aircraft fuels in this state and exports the product out of this state.
Motor Vehicle Fuel includes gasoline and any other inflammable or combustible gas or liquid usable as fuel for the operation of motor vehicles on highways or for the operation of aircraft in Oregon.
Note: Purchasing a gas station that sells only gasoline may not require you to be licensed. Please see the Seller license if your station will be selling diesel.
Duration
Valid until cancelled, suspended, or revoked.
Renewal Information
Motor Vehicle Fuel Dealer Licenses are valid until cancelled and are not transferable. A change in legal entity may require re-licensing. Licenses are valid for all locations operated by the business entity.
Duplicate License Requirements
The Fuels Tax Group administers jurisdictional taxes for the following cities/counties. If you are doing business in any of the following jurisdictions you will need to ensure you check the corresponding boxes at the time you apply for your licnese:
Multnomah County
Washington County
City of Astoria
City of Canby
City of Coburg
City of Cottage Grove
City of Coquille
City of Eugene
City of Hood River
City of Milwaukie
City of Newport
City of Portland
City of Reedsport
City of Tigard
City of Troutdale
City of Springfield
City of Veneta
City of Warrenton
City of Woodburn
There are cities that administer their own tax. Contact cities you will be doing business in to ensure they do not have self administered taxes.
Prerequisites and Requirements
Prerequisites
• Register your business entity with the Oregon Secretary of State, Corporation
Division. You will need your registry number.
• Out of state businesses must obtain an Oregon Registered Agent. They accept
legal documents and file on your behalf. See the Oregon registered agent site for
more information.
• Secure a surety bond, or deposit in lieu of bond. Bond amount is twice your
estimated monthly tax or $250,000, whichever is less.
• A list of current and previous fuel tax licenses in other states/provinces.
• A list of corporate officers, LLC members/managers or other principal officers of
the business entity.
• Detail of fuel activity in Oregon.
• A list of suppliers of your fuel.
Required Documentation
None
Examination Information
None
Continuing Education Requirements
Keep up-to-date on Fuel Tax law changes, including tax rate changes. The Fuels Tax Group may send out courtesy mailers to keep you updated with any changes.
Bonding Requirements
Corporate Surety Bond or a Deposit in Lieu of Bond for two times the amount of the estimated monthly tax liability or $250,000, whichever is less
Insurance Requirements
None
Other Information
None
Statutes, Administrative Rules, Ordinances
Other Detail Information
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