OAR 735-176-0160
Use Fuel Reporting Requirements
(1)
Fuel is presumed to be used in a taxable manner when sold. Failure to account for non-taxed sales with accurate documentation completed at the time of sale, may result in the assessment of tax on the gallons of fuel sold, along with penalty and interest on the tax that has not been reported and paid.(2)
Every use fuel handler must prepare a report that completely summarizes use fuel gallons sold, distributed, or used during the report period. Schedules are required for each type of operation and fuel sold. Total taxable gallons from each schedule will be carried to the appropriate line on the front page of the report for computation of the tax, penalty and interest as applicable.(3)
Bulk fuel sales or use, both tax paid and tax exempt, must be reported on the forms prescribed by the Department and submitted not later than the 20th day of the succeeding calendar month.(4)
“To report” or “be reported” means a complete report, with all required schedules on forms prescribed by the Department and full remittance of tax must be received by the Department or its designated agent, not later than the 20th of the succeeding calendar month.(a)
All reports and required schedules with 100 or more transactions shall be filed electronically in a manner prescribed by the Department. Once a licensee or registrant is required to file their reports electronically, all subsequent reports shall be filed electronically regardless of the number of transactions.(b)
Received is the date the report is physically received by the Department or its designated agent.(c)
When the due date falls on a Saturday, a Sunday, or any recognized state or federal holiday, the report and payment must be received by the Department on or before the next business day.(d)
Computerized report data may be substituted for schedule detail when the dealer has less than 100 transactions and the format is compatible with the prescribed forms.(e)
If an electronic transaction requires the payment of taxes or fees, payment of those taxes or fees within the electronic transaction shall be:(A)
Made through an Automated Clearing House (ACH) debit or credit transaction;(B)
Made in US funds.(5)
A licensee or registrant will be deemed to have failed to file a report when:(a)
The report has not been filed by the next report due date if the handler is a monthly filer; or within 45 days of the due date if the licensee is a quarterly or annual filer; or(b)
The Department has requested that a report be filed by a specified date and the report is not received by the specified date.(6)
An agent may sign on an individual’s behalf when a valid power of attorney or guardianship is in effect.(7)
Licensed use fuel sellers and use fuel users may qualify to report quarterly or annually when authorized under ORS 319.692 (Quarterly reports if average monthly tax under $300).(a)
Bulk distributors will file monthly reports(b)
A credit of 4% of the tax is available to a licensed use fuel seller based on the seller’s tax liability, which is supported by schedules showing the fuel was placed into the fuel tank of motor vehicles.(A)
The 4% credit of tax is not applicable to bulk fuel sales.(B)
The 4% credit of tax is not applicable when the seller tax report and/or payment are received after the due date.(8)
Additional reporting requirements for use fuel users:(a)
A licensed user will pay tax on all fuel unless vehicle operation information is provided.(b)
Users who have paid any Oregon tax on fuel purchased from Oregon sellers of fuel must detail such purchases in the fuel schedule of the tax report form and treat such transactions as credits against their total tax liability.(A)
Payment of tax to third party payer does not relieve the user of tax liability or reporting requirements. If the third party payer does not remit the tax, or the Department is unable to verify the tax was paid, an assessment of tax, penalty and interest will be sent to the user.(B)
Credit may be taken for Oregon use fuel tax paid on gallons purchased, up to the amount of gallons used in Oregon during the report period.(C)
Users who do not provide vehicle specific mileage and consumption records are not eligible for refunds or credits of tax paid on fuel used in a non-taxable manner.(c)
Some fuel may be exempt from Oregon tax when vehicle operations are provided:(A)
Miles reported to Motor Carrier Transportation Division on which weight-mile taxes were paid.(B)
Miles driven outside Oregon when mileage records are retained.(C)
Miles driven on private property when mileage records are retained.(D)
For qualifying school districts and education service districts, bus miles driven to transport students, and in support of student transportation, such as driver training, fueling, maintenance, and similar activities as approved by the Department are tax refundable. Bus charter miles driven and school district vehicles not used to transport students are subject to tax.
Source:
Rule 735-176-0160 — Use Fuel Reporting Requirements, https://secure.sos.state.or.us/oard/view.action?ruleNumber=735-176-0160.