Tax Commission
Lubricating Oil Recycling Fee
A fee assessed on the first sale in Utah of crude or synthetic lubricating oil.
Tax Rates
Tax periods beginning on or after July 1, 2026 the fee increases to $0.08 per quart or $0.32 per gallon on the first sale in Utah.
Exemptions & Adjustments
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
To apply for a sales-related tax account, use our Taxpayer Access Point.
Important: When applying, you must first select Sales and Use Tax to proceed.
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table.
Sales and related tax returns are due the last day of the month after the filing period. For example, returns for annual filers are due January 31. If a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.
New businesses estimate the amount of sales and use tax liability when applying for a license and are assigned a filing status. The Tax Commission reviews accounts annually and notifies businesses in writing if the filing status changes.
For instruction on how to file please see filing instructions.