Information Release

ST 1993-02 - Scrap Tire Fee - December 1993

Effective December 1, 1993, there will be a fee of $.50 per tire on the sale of tires. Generally, this tire fee will be paid by wholesale distributors when tires are sold to Ohio retail dealers. Wholesale distributors must register with the Tax Commissioner and remit the tire fee directly to the State of Ohio. Ohio retail dealers will also be required to register with the Tax Commissioner and remit the tire fee directly to the State of Ohio, if they acquire tires upon which the tire fee has not been paid by the wholesale distributors (typically on tires purchased from wholesale distributors located outside of Ohio who are not registered to pay the tire fee).Since the tire fee is levied on wholesale distributors or retail dealers and it is not levied directly on consumers, the retail dealers must include the tire fee as part of the "price" when calculating sales tax on retail sales of tires. This is true even if the tire fee is separately stated on the invoice.

If you have any questions regarding the tire fee, please contact the Department of Taxation, Excise Tax & Assessment Unit, P. O. Box 530, Columbus, OH 43266-0030 or call (614) 466-7026.

If you have any questions regarding this matter, you should call us at 1-888-405-4039.

OHIO RELAY SERVICES FOR
THE HEARING OR SPEECH IMPAIRED
Phone: 1-800-750-0750