Due Dates and Tax Rates
Due Dates
| Motor Oil | This fee is due quarterly on January 25, April 25, July 25, and October 25 |
| Tire | This fee is due quarterly on January 25, April 25, July 25, and October 25 |
| Tire Environment Fee | Collected fees must be remitted to the Department on January 25, April 25, July 25, and October 25 |
Tax Rate
| Motor Oil | $0.02 per quart |
| Tire | $1.35 per tire |
| Tire Environment 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 |