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About IDOR

Businesses

Tire User Fee

Statutory Reference

Electronic Services

Definition

Any person who sells or delivers tires at retail in Illinois must collect the fee. The fee is imposed on:

Fee Rate

Use the Tax Rate Database to lookup this fixed rate.

Forms/Filing & Payment Requirements

Exemptions

The following exemptions are allowed:

NOTE: Used tires sold at retail that have not been “reprocessed” are not exempt.

Questions?