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.