Answer #788 -- ( Published 08/04/2010 11:45 AM | Updated 08/08/2012 10:01 AM )
What tires are subject to the Tire User Fee?
The Tire User 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 1-27;
aircraft;
special mobile equipment (such as street sweepers, road construction and maintenance machinery); and
implements of husbandry (farm wagons and combines).
