Electronic Filing
Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).
See filing requirements below.
New to WebFile:
Automotive Oil Sales Fee
Sign up to receive email updates when this page changes.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.
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.
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
Filing Requirements
If in the preceding fiscal year, you paid:
- less than $10,000 - You may use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
- $10,000 or more - Please use the guidelines below to determine your specific reporting and payment requirements.
The state fiscal year begins September 1 and ends on August 31.
| Amt. Reported and Paid in Preceding Fiscal Year | $10,000 - $49,999 | $50,000 - $99,999 | $100,000 or more |
|---|---|---|---|
| Reporting Method(s) (any one of the methods listed can be used) |
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| Payment Method(s) (any one of the methods listed can be used) |
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