| (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. |
Terms Used In Utah Code 19-6-714
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (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. |
Amended by Chapter 297, 2011 General Session
