taxes

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

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 $100,000

Less than $100,000

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

$100,000 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.

Additional Resources

Refunds