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Due Dates and Tax Rates

Due Dates

  • Motor Oil - This fee is due quarterly on the 25th of the month following the end of the quarter (April 25th, July 25th, October 25th, January 25th).
  • Tire - This fee is due quarterly on the 25th of the month following the end of the quarter (April 25th, July 25th, October 25th, January 25th).
  • Tire Environmental Fee - Collected fees must be remitted to the Department on a quarterly basis on the 25th of the month following the end of the quarter (January 25th, April 25th, July 25th and October 25th).      

Tax Rate

  • Motor Oil - $0.02 per quart
  • Tire - $1.35 per tire
  • Tire Environmental Fee - $5 for a motor vehicle with four or fewer wheels, not including any spare; $10 for a motor vehicle with more than four but fewer than 11 wheels, not including any spare; $15 for a motor vehicle with 11 or more wheels, not including any spare.