Are new tires sold to new or used automobile dealerships subject to the tire fee?

If the tires will be installed on new or used automobiles that are sold by the dealership, the tire sale is not subject to the fee. The dealership should give his resale certificate number to the tire dealer as proof of exempt sale. If a dealership is also in the business of selling new tires at retail, he must remit the fee on the tire sales.

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