OTF-1 - Tire Environmental Act – Generally

“Tire Environmental Act”

Public Chapter 525 established a tire environmental fee on the purchase of a new motor vehicle to be titled and registered in Tennessee. The fees collected by the seller shall be remitted to the Department of Revenue and credited to the tire environmental fund. These fees will be exempt from sales and use tax and business tax liability.

$5.00 for a motor vehicle with four or fewer wheels.
$10.00 for a motor vehicle with more than four but fewer than 11 wheels.
$15.0-0 for a motor vehicle with 11 or more wheels.

Reference: Tenn. Code Ann. § 68-211-303.

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