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Can tire suppliers collect the Tire User Fee from tire retailers and remit it to IDOR?
Yes. Instead of filing returns, retailers of tires may remit the Tire User Fee to their suppliers if the supplier of tires is a registered retailer of tires and agrees or otherwise arranges to collect and remit the Tire User Fee to the Illinois Department of Revenue (IDOR), notwithstanding the fact that the sale of the tire is a sale for resale and not a sale at retail.
A tire supplier who enters into such an arrangement with a tire retailer is liable for the fee on all tires sold to the tire retailer and must provide the tire retailer with a receipt that separately reflects the tire fee collected from the retailer on each transaction. The supplier must also accept used tires for recycling from the retailer's customers.
The tire supplier is entitled to the collection allowance of 10 cents per tire, but only if the supplier's ST-8, Tire User Fee Return, is filed timely and only for the amount that is paid timely in accordance with Title XIV of the Environmental Protection Act, 415 ILCS 5/Title XIV.
Tire retailers paying the fee to their suppliers are not entitled to the collection allowance of 10 cents per tire. 415 ILCS 5/55.8(c).
If a retailer pays the Tire User Fee to a supplier who is registered for the Tire User Fee and who agrees to collect and pay the fee for the retailer, the retailer in not required to register with IDOR.