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Tire Sales
1. Who is covered?
Each retailer that sells a new or used tire must collect a fee from the buyer and send that fee to the Department of Revenue, minus a handling amount of $0.10 per tire. The Department of Revenue has a form and system to keep records of tire sales and pay the fee.
The fee is $2.50 per tire sold. Retailers keep $0.10 per tire.
Additional information or assistance is available by contacting the Bureau of Land Used Tire Unit at (217) 785-8604.