Oil Spill Tax and Superfund Supplier List

Please note: While we don’t adjust for the OLSTF or Superfund, we continually update our supplier list. Please check back for updates.

Find out how suppliers are reflecting their oil spill tax and superfund on their invoices.

As of January 1, 2021, and through December 31, 2025, the “Oil Spill Liability Trust Fund Fee” is 9cts/bbl (0.0021cts/gal). Additionally, as of January 1, 2023, the “Superfund” fee is 16.4cts/bbl (0.0039cts/gal) and will be adjusted yearly for inflation.

Some suppliers are reflecting these taxes as a “separate line item” on invoicing, while other refiners have chosen to include the fees as part of the posted price of product and will not reflect any distinct line item fees.

See the list below for further details. The supplier listing will be updated as OPIS learns of changes. Last updated 2/1/2023.

Supplier List: Tax Reflected as a Separate Line Item

  • American Ref
  • Apex
  • Bayside
  • Big West
  • BP Oil
  • Calumet
  • Cenex/CHS
  • Center
  • Chevron/Texaco
  • Citgo
  • Colonial Oil
  • CountryMark
  • CVR Supply & Trading
  • Dead River
  • DKTS/Delek
  • Flint Hills Resources
  • Flyers
  • FreePoint
  • G4 Energy
  • Growmark
  • Gulf Oil
  • HTP Energy
  • Huguenot
  • Husky
  • Hunt Refining
  • Irving Oil*
  • Marathon
  • McCall
  • Motiva
  • MPC-ARCO
  • MPC-Shell
  • MPC-TSO

*Supplier includes Superfund in their Posted Price

  • MPC-XOM
  • Murphy
  • Musket
  • New England Petro
  • Northville
  • Patriot Fuels
  • PBF Energy
  • Petro Diamond
  • Petro Star
  • Placid
  • Pro Petroleum
  • PSX
  • PWI-Gulf
  • Sapp Brothers
  • Saratoga
  • SeaPort Sound
  • Shell Oil
  • Shell-Mot/76-Mot
  • Sinclair Oil
  • Sprague Energy
  • Springfield Terminals
  • Sunoco/S.R. & M./Coastal
  • Suncor Energy USA
  • United Energy Plus Terminals
  • United Refining
  • U.S. Oil a U.S. Venture Business
  • U.S. Oil and Refining
  • Valero
  • Vitol
  • Windstar
  • World Fuel
  • Wyoming Refining
  • XOM

Supplier List: Tax Reflected in Price

  • Buckeye
  • Hartford
  • JD Streett
  • Maples

*Supplier includes Superfund in the Posted Price

Based on observed supplier notifications, this is a sampling of product breakdown with associated fee per gallon: 

Product

  • Clear Gas and Diesel
  • 10% Ethanol Blends
  • 15% Ethanol Blends
  • 75% Ethanol Blends
  • 80% Ethanol Blends
  • 85% Ethanol Blends
  • 2% Biodiesel Blends
  • 5% Biodiesel Blends
  • 10% Biodiesel Blends
  • 15% Biodiesel Blends
  • 20% Biodiesel Blends

Oil Spill Price per Gallon

  • $0.00214 per gallon
  • $0.00193 per gallon
  • $0.00182 per gallon
  • $0.00054 per gallon
  • $0.00043 per gallon
  • $0.00032 per gallon
  • $0.00210 per gallon
  • $0.00204 per gallon
  • $0.00193 per gallon
  • $0.00182 per gallon
  • $0.00171 per gallon

Superfund Price per Gallon

  • $0.00391 per gallon
  • $0.00352 per gallon
  • $0.00332 per gallon
  • $0.00098 per gallon
  • $0.00078 per gallon
  • $0.00059 per gallon
  • $0.00383 per gallon
  • $0.00371 per gallon
  • $0.00352 per gallon
  • $0.00332 per gallon
  • $0.00313 per gallon