Thanksgiving Day Holiday Hours

Quick Start for:
Texas Taxes
Automotive Oil Sales Fee
  1. Filing and Paying
  2. Resources
  3. Tax News

Electronic Filing

WebFile Report and Pay Login

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 or imported to a location in Texas that is not sold to an automotive oil manufacturer or distributor.

The automotive oil sales fee is deposited to the credit of the used oil recycling account. 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

Automotive oil that is later sold to a used oil collection center registered with the Texas Commission on Environmental Quality (TCEQ) is exempt from the fee. Register through the TCEQ Used Oil: Collection program.

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 – 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 – use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends August 31.

Amount 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.)

Payment Method(s)

(Any one of the methods listed can be used.)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
Required Plug-ins