Fillable Form Oil 409 - Motor Oil Fee Return (Page 2 of 2) in pdf

INSTRUCTIONS

GENERAL:

In accordance with the "Used Oil Collection Act of 1993," a 2¢ per quart fee is levied at the wholesale level on sales of motor oil in packaged

[containers of five gallons or less] form. Oil subject to the fee includes any oil used in any internal combustion engine, crankshaft, transmission,

gear box, or differential for an automobile, bus truck, lawn mower, or household power equipment. Exempt from the fee are motor oils or similar

lubricants subsequently exported from Tennessee. Oil sold by a distributor to be used for the purpose of industrial machinery is also exempt.

DUE DATE:

Dealers must file a quarterly return and pay the fee on or before the 25th day of the month following the close of the period set out below:

PERIOD

DUE DATE

October 1 through December 31

January 25

January 1 through March 31

April 25

April 1 through June 30

July 25

July 1 through September 30

October 25

TAXPAYER/TAX PREPARER'S SIGNATURE: You must sign and date your return. Paid preparers (accountants, attorneys, etc.) must also sign the return.

FILING:

Make your check payable to the Tennessee Department of Revenue for the amount shown on Line 6 of the return and mail with the return to:

Tennessee Department of Revenue, Andrew Jackson State Office Building, 500 Deaderick Street, Nashville, TN 37242. NOTE: The payment

of the tax by Electronic Funds Transfer (EFT) does not relieve you of filing a timely tax return.

AMENDED RETURNS: If this return is an "Amended Return," please indicate "Period Ending" and check the appropriate box on the front of the form.

COMPUTATION OF TAX:

Line 1:

Compute number of quarts of oil subject to fee in Schedule A (back of the return) and transfer total to Line 1 (front of return). Multiply this total by

2¢ to determine amount of OIL FEE.

Line 2:

Deduct 2% of Line 1, if the return is filed by the appropriate due date (January 25, April 25, July 25, and October 25), to determine VENDOR'S

COMPENSATION. Such deduction is limited to $50.00 per report. No deduction from the fee will be allowed if such report or payment is delinquent.

Line 3:

Enter the amount of any outstanding CREDIT AMOUNT of oil fee previously notified by the Department of Revenue.

Line 4:

If filed late, PENALTY is computed at 5% of the fee (Line 1 minus the credit on Line 3) for each 30-day period that the return is delinquent. Total

penalty is not to exceed 25% of the tax due; the minimum penalty is $15.00 regardless of the amount of tax due or whether there is any tax due.

Line 5:

If filed late, compute INTEREST at the current rate on the tax (Line 1 minus the credit on Line 3) from the due date to the date paid.

If filed late, add Lines 1, 4, and 5 and subtract Line 3, if applicable. If filed timely, subtract Line 2 from Line 1 and subtract Line 3, if applicable,

Line 6:

determine net AMOUNT DUE.

SCHEDULE A - WORKSHEET

For additional information, contact the Taxpayer and Vehicle Services

Division in one of our Department of Revenue Offices:

TAXABLE SALES OF OIL:

Compute the number of quarts of oil subject to the fee.

Knoxville

Chattanooga

(423) 594-6100

(423) 634-6266

(Transfer amounts to Schedule A below)

Suite 300

Suite 350

State Office Building

7175 Strawberry Plains Pike

A. Number of quarts of oil imported into

540 McCallie Avenue

Tennessee

Jackson

Johnson City

(901) 423-5747

(423) 854-5321

B. Number of quarts of oil sold exported

Room 405 B

204 High Point Drive

from Tennessee

Lowell Thomas Building

225 Martin Luther King Blvd.

Nashville

Memphis

(615) 253-0600

C. Number of quarts of oil sold for use

(901) 213-1400

Andrew Jackson Building

in "Industrial machinery"

3150 Appling Road

500 Deaderick Street

D. Number of quarts of oil sold to dealers

Tennessee residents can also call our statewide toll free number at

registered to remit the oil fee to the

1-800-342-1003. Out-of-state callers must dial (615) 253-0600.

Department of Revenue

If your account number is not preprinted on the front of the

E. Oil subject to fee (deduct Lines B, C,

return, enter your federal employer identification number

and D from A)

(FEIN) or social security number (SSN) in the spaces below:

SCHEDULE A

Check appropriate box

and fill in number below:

A. Quarts imported

FEIN or SSN

into Tennessee

B. Number of quarts

sold exported

C. Quarts sold for

industrial machinery

D. Quarts sold to dealers paying oil

Under penalties of perjury, I declare that I have examined this report, and to the best of my

fee to Department of Revenue

knowledge and belief, it is true, correct, and complete.

E. Number of quarts subject to fee

Taxpayer's Signature

(Enter on Line 1 on front of

Date

return)

Date

Signature of Preparer other than Taxpayer

Phone Number

Tax Preparer's Address

INTERNET (9-08)

Form Oil 409 - Motor Oil Fee Return Page 2

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