Oregon Fuel Sales Taxes 2019 Oregon: Fuel Excise Taxes

Oregon:

Oregon Cigarette and Fuel Excise Taxes

In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Oregon and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and motor fuels like gasoline.

Oregon Gasoline Tax

Excise: $0.30 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.30 / gallon

Oregon Diesel Tax

Excise: $0.30 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.30 / gallon

Oregon Gasohol Tax

Excise: $0.30 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.30 / gallon

Oregon Fuel Sales Taxes 2019 Other Oregon Fuel Excise Tax Rates

The primary excise taxes on fuel in Oregon are on gasoline, though most states also tax other types of fuel.


Oregon Aviation Fuel sales tax rate

Oregon Aviation Fuel Tax

In Oregon, Aviation Fuel is subject to a state excise tax of $0.09/gallon

Point of Taxation: 1st distribution/sale


Oregon Jet Fuel sales tax rate

Oregon Jet Fuel Tax

In Oregon, Jet Fuel is subject to a state excise tax of $0.01/gallon

Point of Taxation: 1st distribution/sale


Payment of Oregon Fuel Excise Taxes

Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Gasoline tax is due on the 25th of each month for the previous month and on the 20th of each month for fuel use.

Oregon Fuel Tax Reports

Fuel producers and vendors in Oregon have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Oregon government. Click the button below to view details on three OR fuel tax reports.

Motor Vehicle Dealer

Report Due: 25 th of following month

Report Penalties: 1% if filed by last day of month due. Additional 10% if file after that

Payment Due: 25 th of following month

ReportPenalties: 1% if filed by last day of month due. Additional 10% if file after that


Use Fuel Seller

Report Due: 20th of the following month

Report Penalties: 10.00%

Payment Due: 20th of the following month

ReportPenalties: 10.00%


Use Fuel User

Report Due: 20th of the following month

Report Penalties: 10.00%

Payment Due: 20th of the following month

ReportPenalties: 10.00%




Federal Fuel Sales Taxes 2019 Federal Fuel Excise Taxes

The price of all motor fuel sold in Oregon also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:

Gasoline $0.18.4 per gallon
Diesel and Kerosene $0.242 per gallon
Liquefied Petroleum Gas $0.183 per gallon
Liquefied Natural Gas (LNG) $0.243 per gallon
Compressed Natural Gas (CNG) $0.184 per gallon
Components of gasoline price Components of diesel price

Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).

† These tax rates are based on energy content relative to gasoline.

What percentage of the cost of gas in Oregon comes from taxes and gas station profit?

The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.




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Source: http://www.salestaxhandbook.com/oregon/gasoline-fuel