1. (1)

   1. (a) Beginning on October 1, 1993, and ending on June 30, 2026, a recycling fee of 4 cents per quart or 16 cents per gallon is imposed upon the first sale in Utah by a lubricating oil vendor of lubricating oil.
   2. (b) Beginning on July 1, 2026, and ending on June 30, 2027, a recycling fee of 8 cents per quart or 32 cents per gallon is imposed upon the first sale of lubricating oil in Utah by a lubricating oil vendor.
   3. (c) Beginning on July 1, 2027, the division shall establish a fee upon the first sale of lubricating oil in Utah by a lubricating oil vendor, in accordance with Title 63J, Chapter 1, Budgetary Procedures Act.

   4. (d) A fee change described in Subsection (1)(c) is effective:

      1. (i) on the first day of a calendar quarter; and
      2. (ii) no sooner than 90 days after the day on which the division notifies the commission of the fee change.
2. (2) A lubricating oil vendor shall collect the fee described in Subsection (1) at the time the lubricating oil is sold.

3. (3) A fee under this section may not be collected on sales of lubricating oil:

   1. (a) shipped outside the state;
   2. (b) purchased in five-gallon or smaller containers and used solely in underground mining operations; or
   3. (c) in bulk containers of 55 gallons or more.
4. (4) A fee under this section is in addition to all other state, county, or municipal fees and taxes imposed on the sale of lubricating oil.
5. (5) The exemptions from sales and use tax provided in Section 59-12-104 do not apply to this part.
6. (6) The commission may make rules to implement and enforce the provisions of this section.

Amended by Chapter 385, 2026 General Session