Effective July 1, 2005, retailers of new replacement vehicle tires must collect a $1 fee per tire. The tire fee does not apply to:
- sales of tires to the federal government that are exempt from sales tax
- sales of tires to Indians delivered to the enrolled member's reservation
- sales of re-treaded vehicle tires.
- tires provided free of charge under the terms of a recall or a warranty service.
If a customer returns a tire and is refunded the entire selling price, the $1 tire fee is refundable as well.