What information is required to sell tax-exempt fuel at a licensed (per ORS 480.310) non-retail (cardlock) facility?
To sell use fuel exempt of the Oregon tax at a non-retail facility, you must obtain a completed “Certification of Oregon ‘Use Fuel’ Tax-Exempt Status” from the customer requesting an ex-tax card. The customer will indicate the reason they are exempt by checking line 1, 2, 3, 4, and/or 5 as it applies to their situation, and signing the certificate. You retain the certificate in your office. By signing the certificate, the customer accepts liability for any cards used improperly. Without the certificate, you (the card issuer/account owner) are responsible for the tax on all of the customer’s Oregon use fuel purchases.
