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