A Rim Removal fee is charged upon the removal of a tire from a rim that is related to the sale of a replacement tire by a tire retailer. The fee is $3.00 if the replacement tire is new and $1.00 if the replacement tire is used.
The fee shall apply to:
- Small Tire – a motor vehicle tire with a load rating of “F” or lower.
o Automobile tire
o All-terrain vehicle
- Large Tire – a motor vehicle tire with a load rating of “F” or higher and a rim size greater of 20”
o Truck tire
- Extra-Large Tire: means a tire that due to its size or construction is more difficult to process for recycling or disposal than a large tire and costs substantially more to process than a large tire.
o Skid steer loader
o Excavation equipment
o Farm implement, including without limitations a
- Road grader
- Industrial equipment
- Heavy duty truck used off road for mining
- Import Tire - A tire that is imported into Arkansas.
- Commercial Generator - A person who sells new tires or provides delivery of new tires as part of a fleet service to any of the following:
o A Municipality
o State Agency
o Federal Agency
o School District
o Political subdivision of the State
o Person who in the ordinary course of business buys tires in bulk for the use of commercial vehicles.
- 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.
The tax rate shall apply as follows:
- Rim Removal Fee
o New Tire Replacement - $3.00 per tire*
o Used Tire Replacement - $1.00 per tire*
- Imported Waste Tire - $1.00 per tire*
- Commercial Generator $3.00 per tire*
*The tire retailer shall retain a five percent (5%) fee to cover administrative costs.
The following types of tires are not subject to the Rim Removal Fee:
- Bicycle Tires
- Forklift Tires
- Golf Cart Tires
- Lawnmower Tires
* Commercial Generator sales to a Federal Agency are NOT exempt from this law*
Applicable statutes: Arkansas Code Ann. §8-9-401 et. seq.
|Waste Tire Districts||08/10/2018|
|Waste Tire Count by Type 07/2006 to Current||07/03/2017|
|Waste Tire Count by Type FYE 2018||03/07/2018|
|Waste Tire Count by Type FYE 2019||07/05/2019|
|Waste Tire Count by Type FYE 2020||07/02/2020|
|Waste Tire Count by Type FYE 2021||11/09/2020|
|Waste Tire Count FY18 (Rim Removal Fee)||07/03/2018|
|Waste Tire Revenue 07/2006 to Current||11/09/2020|
Miscellaneous Tax contact information section
Miscellaneous Tax Section
1816 West Seventh Street, Room 2340
Little Rock AR 72203
Arkansas Department of Environmental Quality- ADEQ
5301 Northshore Drive
North Little Rock, AR 72118-5317
- Excise Tax
- Consumer Use Tax Project
- Miscellaneous Tax
- Motor Fuel Tax
- Revenue Rules
- Sales and Use Tax
- Tax Clearance or Certificate of Tax Standing Procedures
- Tax Credits/Special Refunds
- Taxpayers Bill of Rights