Oil Spill Tax and Superfund Supplier List

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 11/1/2023.

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