Lubricating Oil Recycling Fee

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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

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

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.

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

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!