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

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