What is the purpose of the used oil tax?

The Used Oil Collection Tax Act of 1993 was enacted to reduce the amount of used oil that is disposed of improperly. Effective July 1, 1993, a $.02 per quart fee is levied on motor oil and similar lubricants at the wholesale level on wholesale sales in Tennessee and is imposed on retailers or consumers on the importation of motor oil or similar lubricants into Tennessee upon which the used oil collection fee has not been levied.

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