Waste Tire 

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.