Only the following retail sales are exempt from the Tire User Fee:
- tires sold as part of a vehicle sales
- tires sold through mail order
- tires sold at wholesale or for resale
- tires that are not delivered in Illinois
These tire sales must be reported in the total number of tires sold on Line 1 of Form ST-8, Tire User Fee, but are deductible on Line 2.
Note: Purchasers who are exempt from sales tax (e.g., government agencies, schools, and charitable or religious organizations) are not exempt from paying the fee.
Tires excluded from the Tire Use 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). Reprocessed tires also are excluded from 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. Excluded tires do not need to be reported on Line 1 of Form ST-8 and should not be reported as a deduction on Line 2.
Note: Used tires sold at retail, but which have not been reprocessed, are subject to the fee.