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17.105.090 Exemption of Motor Vehicle Fuel or Use Fuel Sold or Distributed to Dealers.

(Amended by Ordinance No. 188086, effective December 16, 2016.)

A.  Notwithstanding Section 17.105.095 of this Chapter, if the first sale, use or distribution of Motor Vehicle Fuel is from one licensed Dealer to another licensed Dealer, the selling or distributing Dealer is not required to pay the Motor Vehicle Fuel Tax imposed in this Chapter. When the purchasing or receiving Dealer first sells, uses or distributes the fuel, that Dealer shall pay the Motor Vehicle Fuel Tax regardless of whether the sale, use or distribution is to another licensed Dealer.

B.  The Seller of Use Fuel shall collect the Motor Vehicle Fuel Tax at the time the fuel is dispensed or placed for a price into a receptacle on a motor vehicle, from which receptacle the fuel is supplied to propel the vehicle, unless one of the following situations applies:

1.  The vehicle into which the Seller delivers or places the fuel bears a valid permit or users emblem issued by the Department of Transportation in accordance with Section 17.105.080.

2.  The fuel is dispensed at a nonretail facility, in which case the Seller shall collect any tax owed at the same time the seller collects the purchase price from the person to whom the fuel was dispensed at the nonretail facility. A Seller is not required to collect the tax under this paragraph from a person who certifies to the Seller that the use of the fuel is exempt from the tax imposed under this Chapter.

3.  A cardlock card is used for purchase of the fuel at an attended portion of a retail facility equipped with a cardlock card reader, in which case the cardlock card issuer licensed in this state is responsible for collecting and remitting the tax unless the person making the purchase certifies to the seller that the use of the fuel is exempt from the tax imposed under this Chapter.

C.  The holder of a User’s License shall collect the Motor Vehicle Fuels Tax as provided in ORS 319.510 through ORS 319.880.

D.  A Dealer who renders monthly statements to the Tax Administrator as required by this Chapter shall show separately the number of gallons of Motor Vehicle Fuel sold or delivered to Dealers.

E.  A Seller who renders monthly statements to the Tax Administrator as required by this Chapter shall show separately the number of gallons of Use Fuel sold or delivered.