Motor fuel taxes · all states
Oregon
Ranks 13 of 51 on state gasoline taxes: 40.0¢ per gallon against a 33.1¢ average.
- Gasoline · state 40.0¢
- Diesel · state 40.0¢
- Taxed at distributor / wholesaler
- As of 2026-07-01
What sits between the rack and the pump
Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.
Gasoline
| Federal exciseincl. 0.1¢ LUST | 18.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 40.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.0¢ |
| Federal + state, before local and price-based taxes | 58.4¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 40.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 0.0¢ |
| Federal + state, before local and price-based taxes | 64.4¢ |
County and city taxes on top
city and county motor vehicle fuel taxes, cents per gallon, on top of the 40 cent state tax: a license tax on the dealer, included in the posted pump price (ORS 646.932). Multnomah and Washington counties tax gasoline only; most city taxes also cover highway diesel. Every jurisdiction on ODOT's Current Fuel Tax Rates tables (read 2026-10-31), cross-checked with city codes and ordinances where read.
| Jurisdiction | Level | Amount | Applies to | Note |
|---|---|---|---|---|
| Multnomah County motor vehicle fuel tax | County | 3.00¢ | gasoline | Diesel excluded; ODOT FAQ (s4) confirms: 'Diesel fuel is not taxable ... for Multnomah County, Washington County or City of Coburg.' Applies within areas of the county where the county has power to tax (incl. Portland, Gresham, Troutdale). No sunset in code. Administered by ODOT FTG (s5). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (Multnomah County: $0.03 per gallon (gasoline); administered by ODOT FTG). |
| Washington County motor vehicle fuel tax | County | 1.00¢ | gasoline | In force no later than 2026-07-01 (the date of the source); the start date is not established. Enacted 1977 (exact start date not given in source; effective_from left null). Diesel not taxable per ODOT FAQ (s4). Still being distributed in 2026 (s12: 'July '26 GAS/FUEL TAX' payments to county and cities incl. Tigard, Beaverton, Hillsboro, Portland). Did not read the county code chapter itself. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (Washington County: $0.01 per gallon (gasoline); administered by ODOT FTG). |
| Astoria motor vehicle fuel dealer business license tax | City | 3.00¢ | diesel, gasoline | In force no later than 2016-10-17 (the date of the source); the start date is not established. Original ordinance had a 2017 sunset; readopted Nov 2016 (Ord. 16-06). Whether the readopted ordinance carries a new sunset could not be determined (ordinance text not retrieved). Still ODOT-administered Jan 2024 (s5). Diesel included per ODOT FAQ (s4). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Astoria: $0.03 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Brookings motor vehicle fuel tax | City | 5.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Canby motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2025-05-15 (the date of the source); the start date is not established. City code (American Legal) blocked; a search snippet of the code says '3.0 cents per gallon' (not read). 2018 handout (s6) also $0.03. ODOT-administered (s5); diesel included per ODOT FAQ (s4). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Canby: $0.03 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Coburg motor vehicle fuel tax | City | 6.00¢ | gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. |
| Coquille motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. |
| Cornelius motor vehicle fuel tax | City | 2.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Cottage Grove motor vehicle fuel dealer's business license tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-07-13 (the date of the source); the start date is not established. Definition includes diesel. Start date in 2003 not stated. Proposed increases (2016, 2024) were reported defeated (news only). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Cottage Grove: $0.03 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Dundee motor vehicle fuel dealer tax | City | 2.00¢ | diesel, gasoline | In force no later than 2026-08-18 (the date of the source); the start date is not established. Self-administered by the city (not ODOT). Definition includes diesel. Council may change the rate by resolution, so the code figure may not reflect a later resolution. 2018 handout (s6) also $0.02. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Dundee: $0.02 per gallon (gasoline, diesel); administered by City). |
| Eugene motor vehicle fuel dealer tax | City | 5.00¢ | diesel, gasoline | In force no later than 2005-01-24 (the date of the source); the start date is not established. 5¢ since Ord. 20337 (passed 2005-01-24; exact effective date not in document). Ord. 20434 (s14): 'allow the motor vehicle fuel dealer's business license tax as set forth in Section 3.467(b) ... to remain at five cents per gallon.' Current Eugene Code page and city 'Local Gas Tax' page were blocked (Cloudflare), so no 2026 confirmation of the rate. Diesel included per ODOT FAQ (s4). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Eugene: $0.05 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Happy Valley motor vehicle fuel tax | City | 2.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Hines motor vehicle fuel tax | City | 1.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Hood River motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2009-01-01 (the date of the source); the start date is not established. Effective on date set by council resolution, 'no earlier than July 1, 2009' (date not found). Definition includes diesel. Sunset only if Hood River County adopts its own fuel tax and agrees to share revenue (none found). Current HRMC page blocked; still ODOT-administered per s5 (Jan 2024). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Hood River: $0.03 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Milwaukie motor vehicle fuel tax | City | 2.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. |
| Newport motor vehicle fuel tax | City | 5.00¢ | diesel, gasoline | Replaces the prior seasonal 1¢ (Nov–May) + 2¢ extra Jun 1–Oct 31 structure in NMC 3.10.030 (s16). NMC 3.10.010(F): 'Motor Vehicle Fuel. Includes gasoline, diesel ...'. Ord. 2217 text itself could not be retrieved (404). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. |
| North Plains motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Oakridge motor vehicle fuel tax | City | 4.50¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Portland motor vehicle fuel tax (Fixing Our Streets) | City | 10.00¢ | diesel, gasoline | Covers gasoline and diesel/use fuel ('Motor vehicle fuel includes gasoline ... diesel'), but 17.105.080: 'Use fuel sold to holders of a weight receipt may not be charged' (weight-mile trucks exempt). Voters' pamphlet (s8): 'estimated to raise $70.5 million over four years, beginning January 2025'. effective_to computed from 'four years after' a Jan 1 2025 implementation; the same 10¢ rate applied 2017–2024 under the 2016 and 2020 approvals (s9). Multnomah County 3¢ (gasoline) also applies in the Multnomah part of Portland; Washington County 1¢ in the Washington County part. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Portland: $0.1 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Sandy motor vehicle fuel tax | City | 2.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Scappoose motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Silverton motor vehicle fuel tax | City | 2.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Sisters motor vehicle fuel license tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-06-10 (the date of the source); the start date is not established. Self-administered. Definition: 'means and includes diesel and gasoline'. Dealer keeps 5% collection allowance. No sunset found. 2018 handout (s6) also $0.03. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Sisters: $0.03 per gallon (gasoline, diesel); administered by City). |
| Springfield local fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2025-07-01 (the date of the source); the start date is not established. Budget text ('$0.03 cents') means 3¢. Ordinance text not read. Diesel included per ODOT FAQ (s4); a refund of part of the city tax on diesel used by weight-mile vehicles was referenced in search results but not verified. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Springfield: $0.03 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Stayton motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2017-02-01 (the date of the source); the start date is not established. Not on ODOT's 2018 posting list or ODOT-administered list (self-administered). Definition: 'includes gasoline, and any other flammable or combustible gas or liquid ... usable as fuel for the operation of motor vehicles' — no diesel exclusion, so read as covering diesel, but not explicit. Effective date and voter approval not confirmed. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Stayton: $0.03 per gallon (gasoline, diesel); administered by City). |
| Talent motor vehicle fuel tax | City | 3.00¢ | diesel | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. ODOT lists Talent in its diesel table only. |
| The Dalles motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Tigard motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. |
| Tillamook motor vehicle fuel tax | City | 1.50¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. Administered by the city; ODOT warns such rates may change without its knowledge. |
| Troutdale motor vehicle fuels tax | City | 3.00¢ | diesel, gasoline | Passage reported by city resolution in search results (54% yes) — not read directly; still on ODOT-administered list Jan 2024 (s5), so in force. No sunset in ballot title. Diesel included per ODOT FAQ (s4). Multnomah County 3¢ gasoline also applies. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Troutdale: $0.03 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Veneta local fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2024-01-01 (the date of the source); the start date is not established. ODOT-administered (s5); diesel included per ODOT FAQ (s4). Ordinance not read (Veneta code moved to eCode360, blocked). Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Veneta: $0.03 per gallon (gasoline, diesel); administered by ODOT FTG). |
| Warrenton motor vehicle fuel tax | City | 3.00¢ | diesel, gasoline | In force no later than 2026-10-31 (the date ODOT's table was read); the start date is not established. |
| Woodburn motor vehicle fuel tax | City | 1.00¢ | diesel, gasoline | Sec. 31: 'the taxation imposed by this ordinance shall commence November 1, 1989, upon approval of a majority of the electors ... at the special election of September 19, 1989.' Definition includes diesel; propane excluded. No sunset. Imposed as a business license/fuel tax on the 'dealer' (first importer/distributor into the jurisdiction), not on the retail buyer; ODOT says stations must post the local tax per gallon as part of the price (ORS 646.932), i.e. it is embedded in the posted pump price. Confirmed by ODOT Current Fuel Tax Rates, read 2026-10-31 (City of Woodburn: $0.01 per gallon (gasoline, diesel); administered by ODOT FTG). |
Multnomah County Code §11.202(A)(2) and §11.200 definition of MOTOR VEHICLE FUEL (Ch. 11, S-1 2021)
Washington County LUT 'Transportation funding' page; county gas/fuel tax distribution July 2026
Astoria City Council Journal of Proceedings Sept 19 2016, Item 7(d) (in Oct 17 2016 packet); readopted as Ord. 16-06 on Nov 7 2016 (s23)
ODOT Fuels Tax Group, Current Fuel Tax Rates, gasoline and diesel tables, read 2026-10-31
Canby Budget Committee minutes in 5/15/2025 packet
ODOT Fuels Tax Group, Current Fuel Tax Rates, gasoline table, read 2026-10-31
Cottage Grove Municipal Code 5.26 (amount section), Ord. 2883 (2003); code current through Ord. 3209 (July 13 2026)
Dundee Municipal Code 3.08 (amount and payment), Ord. 417-2003, 439A-2005; code current through Ord. 596-2026
The state's own answers
From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.
- Point of taxation
- Select all that apply for each fuel type: Gasoline: Distributor/Wholesaler Level Diesel: Retail/Use Level Aviation Fuel: Distributor/Wholesaler Level Jet Fuel: Distributor/Wholesaler Level
- Rate reported
- Gasoline: $0.40 / Diesel: $0.40
- Gallons basis
- Calculation basis: Gross Gallons, Net Gallons, Billed Gallons Please provide the reference information: Gross, net, or billed gallons are accepted so long as the selected choice is consistently used.
- Fees
- What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: Petroleum Load Fee: $10.00 per load – Oregon Revised Statutes 465.101 Underground Storage Tank Fee – Oregon Revised Statutes 466.785
- Rate updates
- Please list any rate updates for your state: None
- Sales tax on fuel
- Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No
- Confidence
- medium
Every component in force, with its source
Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.
| Product | Component | Amount | In force | Source | Citation |
|---|---|---|---|---|---|
| diesel | State excise State excise |
40.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Other state taxes and fees Other state taxes and fees |
0.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | State excise State excise |
40.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Other state taxes and fees Other state taxes and fees |
0.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 20.0¢ → 2024: 40.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 30.0¢ → 2026: 40.0¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 20.0¢ → 2024: 40.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 30.0¢ → 2026: 40.0¢ · series page and chart
Rack markets this stack applies to
Sources: EIA, Federal and state motor fuels taxes (public domain); Federation of Tax Administrators, Motor Fuel Tax Information by State; FHWA Highway Statistics MF-205; state revenue agencies as cited. Not tax advice.
Rates are pipeline line-haul transcribed from published FERC tariffs; every figure cites its tariff and item. Cost to serve (netback) adds origin spot price and destination fees. "Confirmed" links match a tariff delivery point to the facility; "same city" means the point is in the facility's city — plausible, not proof; "per research" means the facility's research profile names the pipeline as an outlet.