Tires excluded from the fee are, generally, those tires that are placed on a vehicle that is not transported or drawn upon a highway (e.g., race cars, forklifts, all-terrain vehicles, and lawn and garden tractors).
Also, reprocessed tires are not subject to the fee. A "reprocessed" tire is a used tire that has been recapped, retreaded, or re-grooved and has not been placed on a vehicle wheel rim.
Note: Used tires sold at retail, but which have not been reprocessed, are subject to the fee.