Form ORG-1 Instrucons
Organic Oils Used as
Motor Fuel
Organic oils and other unrened products
are subject to the Minnesota fuel excise tax
if they are used as motor fuel in a licensed
motor vehicle, or are blended with dyed or
undyed diesel fuel.
Organic oils or unrened products are
products derived from plants or animals
and not processed or rened through any
chemical reactions. This includes, but is not
limited to, any new or used organic oils, i.e.
waste oil, used fryer oils, sh oils, unpro-
cessed corn oils, soybean oils and other
organic oils.
Motor fuel is dened as a liquid, regardless
of its composition or properties, used to
propel a motor vehicle.
Who Must Pay the Tax
Unlicensed Distributors or Retailers
If you distribute or sell organic oils or other
unrened products for use as motor fuel in
licensed motor vehicles, you are respon-
sible for paying all motor fuel excise taxes.
Complete Form ORG-1, Organic Oil Motor
Fuel Tax, and submit it to the Minnesota
Department of Revenue along with your
payment.
Licensed distributors: If you use, sell
or blend organic oils or other unrened
products for use as motor fuel in a licensed
vehicle, you must report the product on
Form PDA–46, Minnesota Gasoline Tax
Return, and Form PDA–49, Special Fuel
Tax Return.
Individuals Using Organic Oils or
Unrened Products as Motor Fuel or
for Personal Use
If you use organic oils or unrened
products as motor fuel in a licensed motor
vehicle, you are responsible for paying the
motor fuel excise tax unless you paid the
tax at the time you purchased or received
the product.
If you paid the tax at the time you pur-
chased or received the product, you must
keep your receipt for at least 3½ years as
proof that the tax was paid.
If you did not pay tax at the time you pur-
chased or received the product, you must
pay the motor fuel excise tax due to the
department.
Complete Form ORG-1, Organic Oil Mo-
tor Fuel Tax Return, and submit it to the
department along with your payment.
Compleng the Form
Enter the period for which you are ling at
the top of the form.
Line 1
Enter the number of gallons of organic oils
or other biological materials used or sold as
motor fuel.
Line 2
A surcharge is imposed on all motor fuels
effective Aug. 1, 2008, and is updated an-
nually.
Determine the appropriate tax rate from the
list below.
Multiply
If the period is: line 1 by:
prior to April 1, 2008 ........... 0.20
April 1, 2008 through July 31, 2008 0.22
Aug. 1, 2008 through Sept. 30, 2008
. 0.225
Oct. 1, 2008 through June 30, 2009
. 0.255
July 1, 2009 through June 30, 2010
. 0.271
July 1, 2010 through June 30, 2011
. 0.275
July 1, 2011 through June 30, 2012
. 0.28
July 1, 2012 through current
......0.285
Enter the result on line 2.
Payments
To pay electronically do any of the follow-
ing:
• go to the department’s website at
www.revenue.state.mn.us and login
• call 1-800-570-3329 to pay by phone
If you are not required to pay electronically
and choose to pay by check, make your
check payable to Minnesota Revenue. Send
your Form ORG-1 and your check to:
Minnesota Revenue
Petroleum Taxes
Mail Station 1510
St. Paul, MN 55146-1510
Informaon and Assistance
Website: www.revenue.state.mn.us
Email: petroleum.tax@state.mn.us
Phone: 651-296-0889
This information is available in alternate
formats.
Note: If you send an email, privacy laws
prevent us from transmitting email mes-
sages that contain condential information.
Therefore, if you are requesting informa-
tion related to your account or tax returns,
please provide us with the company’s name
and Minnesota tax ID number and your
name and phone number.
