All sales of new tires for use on motor vehicles used in the transportation of persons or property on streets or highways; including automobiles, motorcycles, trucks, trailers, semi-trailers, truck/semi-trailer combinations, farm tractors, farm equipment and construction machinery are subject to a pre-disposal fee in the amount of $1.35 per tire.
The tax is imposed on the business exercising the privilege of making retail sales of new tires in Tennessee.
Reference: Tenn. Code Ann. § 67-4-1601 through 67-4-1612.
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