Tire User Fee Information

              This bulletin replaces Informational
Bulletin FY 93-24. It provides a com-plete
*statutory definition of “repro-cessed
tire” effective on or after Janu-ary
1, 1993, and restates the originally-published
information that remains
timely.
What tires qualify for the Tire
User Fee?
The Tire User Fee is imposed on new
and used tires for
vehicles in which persons or
property may be transported or
drawn upon a highway, as de-fined
in the Illinois Vehicle Code,
Section 1-217; and
aircraft, special mobile equipment,
(such as street sweepers, road
construction, and maintenance
machinery) and implements of
husbandry (such as farm wagons
and combines)
What tires are excluded from
the Tire User Fee?
Tires excluded from the fee are,
generally, those tires that are placed on
a vehicle that is not transported or
drawn upon a highway; for example,
race cars, fork lifts, all-terrain vehicles,
and lawn and garden tractors.
Also, reprocessed tires are not subject
to the fee. A reprocessed tire is a used
tire that has been recapped, retreaded,
or regrooved and that has not been
placed on a vehicle wheel rim.
Note: Used tires that are sold at retail
that have not been “reprocessed” are
not exempt.
* 415 ILCS 5/55.8
Do all tire retailers need to be
registered with the department
for the Tire User Fee?
No. If you pay the fee to a retail supplier
who is registered for the Tire User Fee
and who agrees to collect and pay the
fee for you, you do not have to register
with us.
A registered retail supplier who makes
such an arrangement with the tire retailer
is liable for the fee on all tires sold to the
tire retailer and must
provide the tire retailer with a re-ceipt
that reflects the tire fee col-lected
on each transaction and
accept used tires for recycling from
the tire retailer’s customers.
The tire retailer must maintain records
showing that the appropriate fee was
paid to the retail supplier and that the
retail supplier has agreed to pay the fee
to us. The tire retailer must provide the
customer with a receipt that separately
states the Tire User Fee.
If I arrange for all my retail
suppliers to pay the fee, should
I discontinue my Tire User Fee
registration?
Yes. If you are paying the fee to your
retail supplier, you should contact us to
discontinue your Tire User Fee registra-tion.
You may do this by writing to:
ILLINOIS DEPARTMENT OF REVENUE
CENTRAL REGISTRATION DIVISION
PO BOX 19030
SPRINGFIELD IL 62794-9030
or by calling:
217 785-3707
Tire User Fee Information
FY 2005-03
July 2004
Illinois Department of Revenue
Informational Bulletin
For information
or forms...
To:
All retailers and suppliers who must collect and pay
the Tire User Fee
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
Write us at:
Illinois Department of Revenue
P.O. Box 19044
Springfield, IL 62794-9044
Visit our Web site at:
www.ILtax.com
Call
our 24-hour
Forms Order Line at:
1 800 356-6302
Brian A. Hamer
Director of Revenue
Printed by authority of the State of Illinois
305 copies - 7/04 - P.O. Number 2050060