The fee is levied upon the sale of each new motor vehicle tire sold at retail. The fee shall apply to:
- Automobile Tire – a motor vehicle tire with a load rating of “F” or lower.
- Truck Tire – a motor vehicle tire with a load rating of “F” or higher and a rim size greater than 19”.
- Waste Tire – a tire that is no longer repairable or retreadable or no longer suitable for its original intended purpose because of wear, damage, or defect.
- Imported Waste Tire – any waste automobile or truck tire brought into the State of Arkansas from another state for disposition.
- Specialty Tire – means any tire not specifically covered by any other definition in this section included, but not limited to, traction engines, road rollers, vehicles that run only on a track, bicycles, and farm tractors and trailers.
- Motor Vehicle Tire – mean an automobile, motorcycle, truck trailer, truck tractor and semi-trailer combinations, or any other vehicle operated primarily on the roads of this state, used to transport persons or property and propelled by power other than muscle power.
- Load Rating – the system of trade designation, which identifies the weight carrying capacity range of a tire.
- Tire – a continuous solid or pneumatic rubber covering which is used for encircling a wheel.
The fee rate shall apply as follows:
- Automobile Tire - $2.00 per tire*
- Truck Tire - $5.00 per tire*
- Imported Waste Tire - $1.00 per tire
*The tire retailer shall retain a five percent (5%) fee to cover administrative costs.
The following types of tires are subject to the Waste Tire Fee:
- Boat trailer replacement tires
- Motorcycle/motor scooter tires
- New car take-off tires
- Sales of tires to state and local governments, and
- Warranty replacement tires
The following types of tires are exempt from the Waste Tire Fee:
1. Off-road tires (ie. specialty tires),
• ATV tires
• Bicycle tires
• Farm machinery tires
• Forklift tires
• Golf cart tires
• Heavy equipment tires
• Lawnmower tires
2. Sales to tire retailers, and
3. Sales to the federal government.
Applicable statutes: Arkansas Code Ann. §8-9-101 et. seq.