Oil and Tire Fees

• OTF-1 - Tire Environmental Act – Generally
• OTF-2 - Tire Environmental Fee Applies to Non-Profits
• OTF-3 - Tire Environmental Fee Applies to State but Not Federal Government Entities
• OTF-4 - Tire Environmental Fee Applies to New Leases
• OTF-5 – Tire Environmental Fee Applies to Dealer Trades within Tennessee
• OTF-6 – Tire Pre-Disposal Fee – Overview
• OTF-7 - Tire Pre-Disposal Fee - Due Date
• OTF-8 - Dealers Subject to Tire Pre-Disposal Fee
• OTF-9 - Tire Pre-Disposal Fee – Exemptions
• OTF-10 - Dealer Compensation for Remitting Tire Pre-Disposal Fee
• OTF-11 – Tire Pre-Disposal Fee Credit for Returned Tire
• OTF-12 - Tire Fee Applies if Possession of Tire Occurs in Tennessee
• OTF-13 - Tire Pre-Disposal Fee Included in Sales Tax Calculation
• OTF-14 – Tires on New Automobiles Not Subject to Tire Pre-Disposal Fee
• OTF-15 - Tire Pre-Disposal Fee Imposed on Dealer - Can Pass Fee Along to All Customers Including Government Entities and Non-Profits
• OTF-16 - No Credit Against Tire Pre-Disposal Fee
• OTF-17 - Dealer Must Pay Tire Pre-Disposal Fee if Tire Withdrawn from Inventory for Use
• OTF-18 - Application of Tire Pre-Disposal Fee when Tire Sold to New or Used Car Dealership
• OTF-19 - Purpose of Motor Oil Fee
• OTF-20 - Motor Oil Fee Due Date
• OTF-21 - Who Must Collect and Remit Motor Oil Fee
• OTF-22 - Motor Oil Types Subject to Motor Oil Fee
• OTF-23 - Motor Oil Fee Exemptions
• OTF-24 - Sales and Use Tax Exemption Inapplicable to Oil Fee