Any person who sells or delivers tires at retail in Illinois must collect the fee. The fee is imposed on:
- new and used tires for vehicles in which persons or property may be transported or drawn upon a highway, as defined in the Illinois Vehicle Code, Section 1-217;
- special mobile equipment (such as street sweepers, road construction and maintenance machinery); and
- implements of husbandry (farm wagons and combines).
Use the Tax Rate Database to lookup this fixed rate.
Forms/Filing & Payment Requirements
The following exemptions are allowed:
- Tires that are placed on a vehicle that is not transported or drawn upon a highway (e.g., race cars, fork lifts, all-terrain vehicles, and lawn and garden tractors).
- Tires sold with a vehicle.
- Tires sold through the mail.
- Reprocessed tires (a used tire that has been recapped, retreaded, or regrooved and that has not been placed on a vehicle wheel rim).
NOTE: Used tires sold at retail that have not been “reprocessed” are not exempt.