Is the tire fee applicable if a dealer purchases new tires for resale without the payment of the fee and subsequently withdraws the tires from inventory for his own use? Yes. The dealer must remit the fee for the tires on his own tax return. March 21, 2016 09:01 Related articles What tire sales are subject to the $1.35 tire fee? Are taxpayers who are exempt from sales and use tax also exempt from the used oil tax?