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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.


More information

Tire Fee FAQ


Forms & publications

Special Notice: Tire Fee on New Replacement Vehicle Tires



Washington Administrative Code (WAC) 458-20-272