Recycling fee on sale of oil.

  1. Law
  2. Utah Code
  3. Environmental Quality Code
  4. Hazardous Substances
  5. Used Oil Management Act
  6. Recycling fee on sale of oil.

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Affected by 63I-1-219 on 7/1/2029

19-6-714. Recycling fee on sale of oil.
  • (1) On and after October 1, 1993, a recycling fee of $.04 per quart or $.16 per gallon is imposed upon the first sale in Utah by a lubricating oil vendor of lubricating oil. The lubricating oil vendor shall collect the fee at the time the lubricating oil is sold.
  • (2) A fee under this section may not be collected on sales of lubricating oil:
    • (a) shipped outside the state;
    • (b) purchased in five-gallon or smaller containers and used solely in underground mining operations; or
    • (c) in bulk containers of 55 gallons or more.
  • (3) This fee is in addition to all other state, county, or municipal fees and taxes imposed on the sale of lubricating oil.
  • (4) The exemptions from sales and use tax provided in Section 59-12-104 do not apply to this part.
  • (5) The commission may make rules to implement and enforce the provisions of this section.




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