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.
Statutory/Other Authority
ORS 184.616, 184.619, 319.010 - 319.430 & 319.990
Statutes/Other Implemented
ORS 319.240
History
DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09
DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04
MV 7-1988, f. & cert. ef. 2-29-88, Renumbered from 735-011-0205
MV 13-1986, f. & ef. 9-2-86
MV 22, f. 2-15-63