California Tire Fee Registration Information
Who is required to register?
You must register with the Board of Equalization (BOE), file as required, and pay the fee to the BOE if you are:
- a California retailer that sells new tires, or
- a California retailer (lessor) that leases/rents new or used motor vehicles, farm equipment, or construction equipment that include new tires, or
- a purchaser (consumer) who purchases new tires for personal or business use, but does not pay the tire fee at the time of purchase. This includes a retailer who becomes a purchaser (consumer) by removing new tires from inventory for purposes other than retail sale or resale.
Penalties may be imposed on any person or business that does not comply with a permit, rule, regulation, standard, or requirement of the California Tire Fee Law. For more information, please refer to the Public Resources Code (PRC) sections 42885 (e) and 42885 (f).