Form OIL409 (RV-R00111) "Motor Oil Fee Return" - Tennessee

What Is Form OIL409 (RV-R00111)?

This is a legal form that was released by the Tennessee Department of Revenue - a government authority operating within Tennessee. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2019;
  • The latest edition provided by the Tennessee Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form OIL409 (RV-R00111) by clicking the link below or browse more documents and templates provided by the Tennessee Department of Revenue.

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Download Form OIL409 (RV-R00111) "Motor Oil Fee Return" - Tennessee

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RV-R00111 (1/19)
TENNESSEE DEPARTMENT OF REVENUE
Motor Oil Fee Return
Due Date
Filing Period
OIL
Check if applicable:
409
Account Number
FEIN/SSN
Amended return
Legal Name
Remit amount on Line 12 to:
Tennessee Department of Revenue
Andrew Jackson State Offi ce Building
Mailing Address
500 Deaderick Street
Nashville, Tennessee 37242
City
ZIP Code
State
You may fi le your return and payment at
www.tn.gov/revenue.
Round to the nearest dollar
1. Total quarts of oil sold or used by distributor in Tennessee (total of all locations
from Schedule A, Line 1) ...........................................................................................................(1) _______________________
2. Total quarts of oil exported from Tennessee (total of all locations from
Schedule A, Line 2) ....................................................................................................................(2) _______________________
3. Total quarts of oil sold for use in "industrial machinery" (total of all locations
from Schedule A, Line 3) ...........................................................................................................(3) _______________________
4. Total quarts of oil sold to dealers registered to remit the fee (total of all locations
from Schedule A, Line 4) ...........................................................................................................(4) _______________________
5. Total quarts of oil subject to the fee (total of all locations from Schedule A, Line 5) .......(5) _______________________
6. Fee due (multiply Line 5 by the applicable rate) ....................................................................(6) _______________________
7. Vendor's compensation (total of all locations from Schedule A, Line 7) ............................(7) _______________________
8. Total fees less the vendor's compensation (subtract Line 7 from Line 6) ..........................(8) _______________________
9. Credit memo balance ...............................................................................................................(9) _______________________
10. Penalty (see instructions) .......................................................................................................(10) _______________________
11. Interest (see instructions) .......................................................................................................(11) _______________________
12. Total amount due (add Lines 8, 10, and 11; subtract Line 9) .............................................(12) _______________________
Under penalties of perjury, I declare that I have examined this report, and to the best of my knowledge and belief,
it is true, correct, and complete.
____________________________________________________ _____________________ __________________________________________
Taxpayer's Signature
Date
Title
____________________________________________________ _____________________ ________________ ________________________
Tax Preparer's Signature
Preparer's PTIN
Date
Telephone
____________________________________________________ ____________________________ ________ ________________________
Preparer's Address
City
State
ZIP Code
Preparer's Email Address____________________________________________________________________________________________
FOR OFFICE USE ONLY
RV-R00111 (1/19)
TENNESSEE DEPARTMENT OF REVENUE
Motor Oil Fee Return
Due Date
Filing Period
OIL
Check if applicable:
409
Account Number
FEIN/SSN
Amended return
Legal Name
Remit amount on Line 12 to:
Tennessee Department of Revenue
Andrew Jackson State Offi ce Building
Mailing Address
500 Deaderick Street
Nashville, Tennessee 37242
City
ZIP Code
State
You may fi le your return and payment at
www.tn.gov/revenue.
Round to the nearest dollar
1. Total quarts of oil sold or used by distributor in Tennessee (total of all locations
from Schedule A, Line 1) ...........................................................................................................(1) _______________________
2. Total quarts of oil exported from Tennessee (total of all locations from
Schedule A, Line 2) ....................................................................................................................(2) _______________________
3. Total quarts of oil sold for use in "industrial machinery" (total of all locations
from Schedule A, Line 3) ...........................................................................................................(3) _______________________
4. Total quarts of oil sold to dealers registered to remit the fee (total of all locations
from Schedule A, Line 4) ...........................................................................................................(4) _______________________
5. Total quarts of oil subject to the fee (total of all locations from Schedule A, Line 5) .......(5) _______________________
6. Fee due (multiply Line 5 by the applicable rate) ....................................................................(6) _______________________
7. Vendor's compensation (total of all locations from Schedule A, Line 7) ............................(7) _______________________
8. Total fees less the vendor's compensation (subtract Line 7 from Line 6) ..........................(8) _______________________
9. Credit memo balance ...............................................................................................................(9) _______________________
10. Penalty (see instructions) .......................................................................................................(10) _______________________
11. Interest (see instructions) .......................................................................................................(11) _______________________
12. Total amount due (add Lines 8, 10, and 11; subtract Line 9) .............................................(12) _______________________
Under penalties of perjury, I declare that I have examined this report, and to the best of my knowledge and belief,
it is true, correct, and complete.
____________________________________________________ _____________________ __________________________________________
Taxpayer's Signature
Date
Title
____________________________________________________ _____________________ ________________ ________________________
Tax Preparer's Signature
Preparer's PTIN
Date
Telephone
____________________________________________________ ____________________________ ________ ________________________
Preparer's Address
City
State
ZIP Code
Preparer's Email Address____________________________________________________________________________________________
FOR OFFICE USE ONLY
Schedule A - Fee Computation by Location
Attach additional schedules as needed.
Location
Location
Location
Location
Location ID .......................................................................
1. Number of quarts of oil sold or used by
distributor in Tennessee ...........................................
2. Number of quarts of oil exported from
Tennessee ...................................................................
3. Number of quarts of oil sold for use in
“industrial machinery” ...............................................
4. Number of quarts of oil sold to dealers
registered to remit the fee ........................................
5. Total quarts of oil subject to the fee
(subtract Lines 2, 3, and 4 from Line 1) ...................
6. Total fees (multiply Line 5 by applicable rate) ........
7. Vendor’s compensation (see instructions) ..............
8. Total fees less the vendor’s compensation
(subtract Line 7 from Line 6) .....................................
Instructions: Motor Oil Fee Return
In accordance with the “Used Oil Collection Act of 1993,” every distributor of motor oil must pay a two cent per
quart fee on each quart of oil sold in its packaging or used by the distributor. The fee is only collected once on each
quart of oil sold, which is generally at the wholesale level. Oil subject to the fee includes any oil used in any internal
combustion engine, crankshaft, transmission, gear box, or for an automobile, bus, truck, lawnmower, or household
power equipment. Motor oil subsequently exported from Tennessee and motor oil sold by a distributor to be used
for the purpose of industrial machinery are exempt from the fee.
The return along with the appropriate fee payment is due quarterly on or before the 25th day of the month
following the applicable quarterly filing period (i.e., April 25, July 25, October 25, and January 25).
Taxpayers should
file and make their fee payments online by visiting the Department’s website at www.tn.gov/revenue. Alternatively,
they may mail returns and payments to the address listed on the return.
You must sign and date your return. Paid preparers (accountants, attorneys, etc.) must also sign the return. If this is
an amended return, please indicate the “Filing Period” and check the appropriate box on the front of this form.
Return
Line 1:
Enter the total number of quarts of motor oil sold or used by the distributor from Schedule A, Line 1 for
all locations.
Line 2:
Enter the total number of quarts of motor oil exported out of the state from Schedule A, Line 2 for all
locations.
Line 3:
Enter the total number of quarts of motor oil sold for use in industrial machinery from Schedule A, Line
3 for all locations.
Line 4:
Enter the total number of quarts of motor oil sold to dealers who are registered to remit the fee from
Schedule A, Line 4 for all locations.
Line 5:
Enter the total number of quarts of motor oil that are subject to the fee from Schedule A, Line 5 for all
locations.
Line 6:
Multiply Line 5 by $0.02. This should be the same as the total from Schedule A, Line 6 for all locations.
Line 7:
Enter the total amount of vendor’s compensation from Schedule A, Line 7 for all locations.
Line 8:
Subtract Line 7 from Line 6 for the total amount of fees due less the vendor’s compensation.
Line 9:
If your account has a credit balance from an overpayment on a prior return, enter the amount on this
line.
Line 10:
Penalty is calculated at a rate of 5% for each 30-day period, or portion thereof, that a return is
delinquent, up to a maximum of 25% of the delinquent amount. The minimum penalty is $15 for the
delinquent filing of a return. If your return is delinquent, apply the appropriate penalty rate to the total
tax due from Line 6.
Line 11:
Interest is due on any amount of tax that is paid after the statutory due date of the return. The interest
rate is determined in accordance with Tenn. Code Ann. § 67-1-801. The current interest rate can be
found at www.tn.gov/revenue by clicking the Tax Resources tab. If the payment is late, apply the
interest rate to the total tax due from Line 6.
Line 12:
Add Lines 8, 10, and 11; subtract Line 9.
Schedule A – Fee Compensation by Location
Enter the location ID for each location from which motor oil is sold or used by the distributor.
Line 1:
Enter the number of quarts of motor oil sold or used by the distributor for each location.
Line 2:
Enter the number of quarts of motor oil that the distributor exported out of the state from each
location. Also include the number of quarts of motor oil that the distributor sold from each location to
wholesalers or retailers who certified that they would export it from the state or sell it to a user who
would export it from the state. In order to claim this exemption, the distributor must collect an Affidavit
of Exemption from Motor Oil Fee from the purchaser.
Line 3:
Enter the number of quarts of motor oil sold for use in industrial machinery, as defined by Tenn. Code
Ann. § 67-6-102, from each location. In order to claim this exemption, the distributor must collect an
Affidavit of Exemption from Motor Oil Fee from the purchaser.
Line 4:
Enter the number of quarts of motor oil sold from each location to dealers who are registered with the
Department of Revenue to remit the motor oil fee and who certify that they will remit the fee on the
motor oil sold to them. In order to claim this exemption, the distributor must collect an Affidavit of
Exemption from Motor Oil Fee from the purchaser.
Line 5:
Subtract Lines 2, 3, and 4 from Line 1 for the number of quarts of motor oil that are subject to the fee.
Line 6:
Multiply Line 5 by $0.02.
Line 7:
The distributor may keep 2% of the fee remitted each quarter, up to $50, for each return filed by the
appropriate due date (January 25, April 25, July 25, and October 25). If the return is filed by the due date,
enter the lesser of $50 or 2% of Line 6. If the return is not filed by the appropriate due date, enter zero.
Line 8:
Subtract Line 7 from Line 6 for the total amount of fees due per location less the vendor’s
compensation.
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