Waste Tire Fee

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.
  • Automobile tire
  • Motorcycle
  • All-terrain vehicle
• Large Tire – a motor vehicle tire with a load rating of “F” or higher and a rim size greater of 20”
  • 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.
  • Skid steer loader
  • Excavation equipment
  • 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:
  • A Municipality
  • County
  • State Agency
  • Federal Agency
  • School District
  • Political subdivision of the State
  • 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
  • New Tire Replacement – $3.00 per tire*
  • 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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