OTF-9 - Tire Pre-Disposal Fee – Exemptions

Used tires, recaps, retreads, and tires for vehicles which are propelled solely by human power such as bicycles, garden carts, wheelbarrows, etc. are exempt from the tire fee. Tires sold for “resale” that are properly supported by a sales tax resale certificate are also exempt from the fee.

Reference: Tenn. Code Ann. § 67-4-1602.

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