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Lubricating Oil Recycling Fee

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes 
Forms: TC-62W 
Statutes: §19-6-714
Revenue: Used to provide incentives for collecting and recycling used oil
Information:

A fee assessed on the first sale in Utah of crude or synthetic lubricating oil. Sales and use tax exemptions are not applicable to this fee. Exemptions exist instead for oil:

  1. Shipped out of Utah
  2. Bought in 5-gallon or smaller containers and used in mining
  3. Bought in 55 gallon or larger containers