Lubricating Oil Recycling Fee

Filing frequency:	See Sales Related Taxes
Payment frequency:	See Sales Related Taxes
Forms:	TC-62W; must be filed electronically through Taxpayer Access Point
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: Shipped out of Utah Bought in 5-gallon or smaller containers and used in mining Bought in 55 gallon or larger containers

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

Third quarter, July-Sept 2020 (quarterly filers)
September 2020 (monthly filers)
Jan – Dec 2020 (annual filers)
All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!