Waste Tire Fees

Are You Familiar With Your Responsibility Regarding Waste Tire Fees?

 

Reporting Tire Size and Number of Tires:

 

In addition to other requirements pursuant to Oklahoma Statutes, Title 68, Section 2104, the actual sales price of the vehicle, as well as, the number of tires on the vehicle and the tire rim diameters (for all first registrations of motor vehicles required to be registered, except those registered under the proportional registration plan. [OTC 710:95-5-3(a)(2)]), shall be entered on the Bill of Sale furnished by the seller to the purchaser, or other form approved by the Oklahoma Tax Commission. 

 

Providing this information will allow tag agents to assess correct fees on vehicles registered in the State of Oklahoma. 

 

Waste Tire Fees:

 

Auto dealers, (used and new sales) [Provided the dealership is in the business of selling tires and holds an Oklahoma resale permit.  Otherwise, when the dealer purchases a tire, the waste tire fee is paid to the vendor (OTC 710:95-5-8)] should collect fees for any tire sold to a customer (27A O.S. § 2-11-401.2).  You must charge a fee on used tires if you do not have documentation that shows a fee has been paid previously.  The fee schedule is as follows:  if the rim size is 17 ½” or less, the fee is $1.00; if the rim size is greater than 17 ½” and less than or equal to 19 ½”, the fee is $2.50; if the rim size is greater than 19 ½”, the fee is $3.50; motorcycle tires are $1.00.  Fees are paid into your waste tire account which can be set up through the Oklahoma Tax Commission. 

 

OTC 710:95-5-9

Transactions to which the waste tire fee is applicable:

  1. Cars and light trucks.
  2. Motorcycles and mopeds.
  3. School buses and automobiles owned by schools.
  4. Tires sold to governmental agencies.
  5. Tires sold for farm tagged motor vehicles.
  6. Tires sold for commercial trucks, truck-tractor (semi-trucks), and trailers.
  7. First registration in Oklahoma of automobiles, motorcycles, mopeds, or trucks, including farm tagged motor vehicles and commercial motor vehicles which are not Registered under the International Registration Plan.
  8. Used tires if no documentation that a fee has previously been paid (includes retreaded/recapped tires for resale)

 

Transactions to which the waste tire fee is not applicable:

  1. Airplanes.
  2. Bicycles.
  3. Riding lawn mowers.
  4. Wheelbarrows.
  5. Push mowers.
  6. Farm tractors.
  7. Implements of husbandry.
  8. Forklifts.
  9. Devices designed and adapted to be used exclusively for agricultural, horticultural, or livestock-raising purposes, including:

                                A.  Farm tank-type wagons of less than 1200 gallons capacity;

                                B.  Trailers and semitrailers exclusively used to and from the farm to market; and

                                C.  Utility, all terrain vehicles of less than 1500 pounds which are equipped and                                                     used for farm or ranch operations.

        10.  Tires sold for backhoe, grader, and other construction machinery.

        11.  First registration in Oklahoma of vehicles registered under the International Registration                          Plan.

        12.  Tires sold by a tire wholesaler to a retail dealer for resale

        13.  Sales by vendors who do not have business or inventory inside Oklahoma, where the tires are delivered by common carriers.

        12.  All-terrain vehicles

        13.  Off-road motorcycles.

 

 

Fact sheets (English and Spanish) are available through the Department of Environmental Quality (DEQ) website:  http://www.deq.state.ok.us/lpdnew/WasteTireIndex.htm.

 

If you have questions, please contact the OIADA office at 232-2947, 800-346-4232 or email odell.morgan@sbcglobal.net.