A petroleum product is defined as a product obtained from distilling and processing crude oil and capable of being used as a fuel to drive a motor vehicle or propel an aircraft, including motor gasoline, gasohol, other alcohol blended fuels, aviation gasoline, kerosene, distillate fuel oil, and #1 and #2 diesel. The term does not include naphtha-type jet fuel, kerosene-type jet fuel, or a petroleum product destined for use in chemical manufacturing or feedstock of that manufacturing.
Texas assesses a delivery fee on all petroleum products when they are withdrawn from a bulk facility (a terminal or a refinery) and delivered into a cargo tank or barge, or imported into the state in a cargo tank or barge for delivery to another location for distribution or sale.
Suppliers collect the delivery fee from a company that purchases petroleum products when the products are withdrawn into cargo tanks, and importers remit the fee directly to the Comptroller's office when petroleum products are imported into Texas. The Texas Commission on Environmental Quality (TCEQ) determines petroleum products delivery fees; contact TCEQ with any questions at 512-239-0369.
|Gallons Delivered (All Petroleum Products)||Fee (per delivery)|
|Less than 2,500||$1.70|
|2,500 but less than 5,000||$3.45|
|5,000 but less than 8,000*||$5.45|
|8,000 but less than 10,000*||$6.95|
|10,000 or more per 5,000 gallon increment||$3.45/5K gal|
*For gasoline deliveries of at least 7,000 but less than 8,000 gallons (whether single product type or split load), special rules continue to apply:
|Gallons Delivered (All Petroleum Products)||Fee|
|Less than 2,500||$2.75|
|2,500 but less than 5,000||$5.50|
|5,000 but less than 8,000*||$8.65|
|8,000 but less than 10,000*||$11.00|
|10,000 or more||$5.50/5k gal|
*For gasoline deliveries of at least 7,000 but less than 8,000 gallons (whether single product type or split load), special rules apply:
Monthly: 25th day of the month following the end of each month (for example, on April 25 for March activity).
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.
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.