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 Are new tires sold to new or used automobile dealerships subject to the tire fee? Are new tire sales sold to non-residents of Tennessee subject to the tire fee? When is the motor oil tax due? Are motor vehicle leasing companies subject to the tire fee? Who pays the tire fee?