Biodiesel Tax Exemption

Expired: 12/31/2019

Biodiesel blends containing at least 20% biodiesel derived from used cooking oil are exempt from the $0.34 per gallon state fuel excise tax. The exemption does not apply to fuel used in vehicles with a gross vehicle weight rating of 26,001 pounds or more, fuel not sold in retail operations, or fuel sold in operations involving fleet fueling or bulk sales. The exemption expires after December 31, 2019. (Reference Oregon Revised Statutes 319.530)