OTF-21 - Who Must Collect and Remit Motor Oil Fee

The $.02 per quart fee is imposed 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 fee has not been levied. There is no requirement in the law that the fee be passed on the purchaser and the fee is still due by the wholesaler/retailer even if their purchaser refused to pay the fee.

Reference: Tenn. Code Ann. § 68-211-1006.

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