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Oil and Tire Fees

Fees at a Glance

Tire - A pre-disposal fee of $1.35 per tire is imposed on businesses making retail sales of new tires in this state.

Exemptions include used tires, recaps, retreads and tires for vehicles that are propelled solely by human muscular power, such as bicycles. Also exempt are tires sold "for resale" that are property supported by a sales tax resale certificate.

Motor Oil (Used Oil Collection) - A $0.02 per quart fee is applied at the wholesale level on sales of motor oil in packaged form.

Exemptions include motor oils or similar lubricants that are subsequently exported from Tennessee. Oil sold by a distributor to be used for the purpose of industrial machinery is also exempt.

Due Dates:

Tire - Quarterly - 25th of the month following the end of the quarter
Motor Oil - Quarterly - 25th of the month following the end of the quarter

Rates:

Tire - $1.35 per tire
Motor Oil - $0.02 per quart

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