OAR 735-170-0050: Transactions Which May Be Classed as Export Sales

Transactions that may be classified as export sales consist of: (1) Motor vehicle fuel and aircraft fuel delivered by an Oregon licensed dealer to a destination outside the state of Oregon where the recipient is licensed in the destination state, country or territory and takes legal title of the fuel is considered an export sale. (2) Motor vehicle and aircraft fuel leaving Oregon in the fuel tank of a motor vehicle or aircraft used only for the propulsion of the vehicle or aircraft is not an export, except as provided in ORS 319.330. (3) The export certificate as described in ORS 319.240 is waived.