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Automotive Oil Sales Fee

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A fee is imposed on the first sale of automotive oil delivered to a location in Texas and sold to a purchaser who is not an automotive oil manufacturer or distributor; and on automotive oil imported into Texas for sale, use, or consumption.

Oil manufacturers, distributors, and importers are liable for the fee.

Used Oil Collection Centers

Register through the Used Oil Recycling Program - Program of the Texas Commission on Environmental Quality

Search Registered Used Oil Collection Centers - Environmental information provided by Earth's 911

Rate Details and Other Information

Rates

one cent per quart of automotive oil imported or sold in Texas

Due Date

Quarterly: 25th day of the month following the end of the calendar quarter.

Electronic Reporting

Not at this time.