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Q:  How do I report the tire fee?


The seller must report the number of new replacement vehicle tires sold under the tire fee classification line in the "Other Taxes" section on the excise tax return. Tire sellers may retain ten percent of the fee and must remit the remainder to the Department of Revenue. As a result, the amount that must be remitted to the Department is calculated by multiplying the number of new replacement vehicle tires sold during the tax reporting period multiplied by the rate of ninety cents.

More information
Tire Fee on New Replacement Vehicle Tires (pdf)
WAC 458-20-272
Related questions & answers
Does the tire fee apply when the purchaser has a motor carrier (MC) permit number, or qualifies as a manufacturer?
What if I collected the tire fee but I received a Retailing and Other Activities B&O Tax return?
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