California Tire Fee

The California Tire Fee is assessed on the retail purchase of new tires intended for use with, but sold separately from, on-road or off-road motor vehicles, trailers, motorized equipment, construction equipment, or farm equipment. The fee also applies to new tires (including the spare) sold with the retail purchase of new or used motor vehicles, trailers, construction equipment, or farm equipment. The BOE collects the fee and administers the program in cooperation with the Department of Resources Recycling and Recovery (CalRecycle), formerly the California Integrated Waste Management Board, and the California Air Resources Board. (commenced 7-1-90; PRC section 42885 et seq.)

Special Notices

Information About

  • Program Information
  • Frequently Asked Questions

Registration

Rates

Returns & Reports

Make a Payment

Forms & Publications

Resources

Related Web Sites

Contact Us

If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions