Oregon: Fuel Excise Taxes
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 tobacco products.
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 |
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 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 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.
View Fuel Tax ReportsMotor 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 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 † |
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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