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Automotive Oil Sales Fee
Who is responsible for this fee?
Oil manufacturers, distributors and importers must pay a fee 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.
Oil manufacturers, distributors and importers must complete Form AP-161, Texas Questionnaire/Application for Automotive Oil Sales Fee (PDF), to create an automotive oil sales fee account with us. Use Form 66-103, Texas Automotive Oil Fee Report (PDF) , to report and pay.
Rates
One cent per quart of automotive oil imported or sold in Texas.
Due Date
25th day of the month following the end of the calendar quarter: April 25, July 25, Oct. 25, and Jan. 25.
Penalties and Interest
Penalties
- If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
- If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest
- Past due taxes are charged interest beginning 61 days after the due date.
- To calculate interest on past due taxes, visit Interest Owed and Earned.
Discounts
1 percent of quarterly fees.
Reporting and Payment Requirements
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
Less than $500,000
Select one of these reporting methods:
Select one of these payment methods:
$500,000 or more
Select one of these reporting methods:
TEXNET is the only acceptable payment method.
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, and you can request a refund of the fee paid on this oil. Learn about who must register and report with TCEQ’s Used Oil Recycling Program.
Find a registered used oil collection center near you.