The tire pre-disposal fee is a privilege fee imposed on each dealer exercising the privilege of making sales of new tires in Tennessee. If the dealer chooses to pass the fee on to the retail customer, sales tax will be applicable to the fee whether the fee is included in the tire’s selling price or separately itemized on the customer’s invoice.
Does sales tax apply to the tire fee?
- What tire sales are subject to the $1.35 tire fee?
- Is the tire disposal fee part of the price of the tire and exempt from tax for qualified machinery, or is the tire disposal fee subject to sales tax, since it is itemized on the invoice separate from the tire?
- Does the tire environmental fee apply to new leases?
- Does the tire environmental fee apply to dealer trades within the state of Tennessee?
- What legislation was passed in 2015 that impacts tire fees?