OAR 735-170-0075: Tax Exempt Sales to Indian Tribes

(1) Prior to selling tax-exempt Motor Vehicle Fuel to Indian tribes, Tribal entities, or Tribal member entities, Motor Vehicle Fuel Dealers must ensure that the fuel purchaser is eligible to purchase tax-exempt fuel. (2) If a Motor Vehicle Fuel Dealer sells ex-tax motor vehicle fuel to a tribe that is not certified by the department, that Dealer is liable for the tax owed on the sale of the fuel. (3) The ODOT Fuels Tax Group will post and maintain a list of certified Indian tribes, tribal entities, and Tribal member entities eligible to purchase tax exempt Motor Vehicle Fuel on their website, https://fuelstax.oregon.gov. (4) Motor Vehicle Fuel Dealers will list tax-exempt sales of all fuels to Indian tribes, Tribal entities, or Tribal member entities on their Motor Vehicle Fuel Dealer Tax report, using Schedule 10T. All tax reports must be filed in compliance with ORS 319.020, 319.190, and Oregon Administrative Rules, Chapter 735, Division 170.