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.

Understanding Supplier Practices for Oil Spill and Superfund Fees on Invoices

Effective 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, 2025, the “Superfund” fee remains at 17 cts/bbl (0.00405 cts/gal) and may be adjusted yearly for inflation.

Suppliers have adopted different approaches to reflecting these fees on their invoices. Some clearly identify the taxes as a separate line item, while others incorporate the fees into the posted product price without showing them as distinct charges.

Refer to the updated supplier list below for more details. This list will be revised as OPIS receives new information. Last updated: January 6, 2025.

Supplier List: Tax Reflected as a Separate Line Item

  • American Ref
  • Apex
  • Bayside
  • Benchmark
  • 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
  • Gresham
  • Growmark
  • Gulf Oil
  • HTP Energy
  • Huguenot
  • Husky
  • Hunt Refining
  • Inland Fuel Terminals
  • 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
  • PMR/PMR-XOM
  • PSX
  • PWI-Gulf
  • Sapp Brothers
  • SeaPort Sound
  • Shell Oil
  • Shell-Mot/76-Mot
  • Sinclair Oil
  • Sprague Energy
  • Sunoco/S.R. & M./Coastal
  • Suncor Energy USA
  • Tartan Oil
  • United Energy Plus Terminals
  • United Metro
  • United Refining
  • U.S. Oil a U.S. Venture Business
  • U.S. Oil and Refining
  • Valero
  • Vitol
  • World Fuel
  • Wyoming Refining
  • XOM

Supplier List: Tax Reflected in Price

  • Buckeye
  • Hartford
  • JD Streett
  • Maples (MGC)
  • Petrocom

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

  • $0.00405 per gallon
  • $0.00364 per gallon
  • $0.00344 per gallon
  • $0.00101 per gallon
  • $0.00081 per gallon
  • $0.00061 per gallon
  • $0.00397 per gallon
  • $0.00385 per gallon
  • $0.00364 per gallon
  • $0.00344 per gallon
  • $0.00324 per gallon