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.
One cent per quart of automotive oil imported or sold in Texas.
25th day of the month following the end of the calendar quarter: April 25, July 25, Oct. 25, and Jan. 25.
1 percent of quarterly fees.
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.
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.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.