OAR 735-174-0040: Tax Refunds on Use of Gasoline and Other Motor Vehicle Fuels in Motor Boats

(1) The refund of tax on fuel used in motor boats is limited to fuel used for commercial purposes. (2) Marked invoices and consumption records, if fueled from a bulk tank, are required to support such claims as prescribed in Administrative Rule 735-174-0020. Invoices must be marked by the supplier at the time of sale with the boat license number or vessel name if the fuel is placed directly into the fuel tank of the boat. (3) The Department considers the use of fuel in motor boats for commercial purposes to include the following: (a) Commercial fishing. (A) A valid commercial fishing license number must be provided and active for the refund period. (B) A valid boat license number must be provided and active for the refund period. It must be registered to the name of the claimant or a letter of authorization as prescribed by the Department, signed by the person to whom the invoice was issued must be attached. (b) Charter boat operations. (A) A valid commercial charter boat license number must be provided and active for the refund period. (B) A valid boat license number must be provided and active for the refund period. It must be registered to the name of the claimant or a letter of authorization as prescribed by the Department, signed by the person to whom the invoice was issued must be attached. (c) Log pond operations. (d) Mail boat operations. (e) Tourist boat operations. (f) Any other type of operation that the Department may determine to be commercial use based on the documentary evidence provided by the claimant.