Does the tire environmental fee apply to new leases? Yes. Please see important notice 15-19. January 20, 2016 21:33 Related articles What legislation was passed in 2015 that impacts tire fees? Does the tire environmental fee apply to dealer trades within the state of Tennessee? Are sales of internet access services subject to sales tax or business tax? Does the tire environmental fee apply to tires sold to governmental entities? Can Tennessee provide the directory structure so that the insurance companies can start scripting?