XT 2001-06 - Tire Fee Rate Increase Information for All
Tire Fee Registrants - July 26, 2001
The 123rd General Assembly increased the fee on the sale of
replacement tires from $.50 cents to $1.00 per tire. This fee
increase is effective September 5, 2001. All tires sold on or
after September 5, 2001, should reflect the new rate.
The returns sent by our department in December 2000 indicated
a tax rate of $.50 per tire. Enclosed are revised returns
reflecting the new rate for the periods September 1, 2001,
through December 31, 2001. Please destroy the returns with
the old rate.
For the month of September, report any tires sold between
September 1st and September 4th at the
$.50 cent rate and any tires sold after September
4th at the $1.00 rate. It is not necessary to
separate these sales on your return. Combine the number of
tires sold and report this on line 1 of your return, combine
the tax liability and report this on line 2 of your return.
In late 2001 we will be mailing returns for calendar year
If you have any questions, please contact the Excise Tax and
Assessment Section at (855) 466-3921.