| 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:
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