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Waste Tire

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 Motorcycle
               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
                    - Tractor
                    - Backhoe
                    - Road grader
                    - Industrial equipment
                    - Skidder
                    - 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 County
               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.

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Miscellaneous Tax contact information section

Miscellaneous Tax Section
1816 West Seventh Street, Room 2340
Little Rock AR 72203
Phone: 501-682-7187
Fax: 501-682-1103
Misc.tax@dfa.arkansas.gov

Arkansas Department of Environmental Quality- ADEQ

5301 Northshore Drive
North Little Rock, AR 72118-5317
Phone: 501-682-0744
Helpline: 501-682-0923
Toll-Free: 888-233-0326

https://www.adeq.state.ar.us/tap/