Taxes explained
Oregon fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Excise Fixed gasoline | USD 0.1543/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. LOTS (local option taxes) allowed and levied at the county and municipal levels. Petroleum load fee: $10.00 per load (load = anything over 100 gals). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1701/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. LOTS (local option taxes) allowed and levied at the county and municipal levels. Petroleum load fee: $10.00 per load (load = anything over 100 gals). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1543/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. LOTS (local option taxes) allowed and levied at the county and municipal levels. Petroleum load fee: $10.00 per load (load = anything over 100 gals). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1701/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. LOTS (local option taxes) allowed and levied at the county and municipal levels. Petroleum load fee: $10.00 per load (load = anything over 100 gals). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1543/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. LOTS (local option taxes) allowed and levied at the county and municipal levels. Petroleum load fee: $10.00 per load (load = anything over 100 gals). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1701/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. LOTS (local option taxes) allowed and levied at the county and municipal levels. Petroleum load fee: $10.00 per load (load = anything over 100 gals). Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.