Any person selling or delivering new or used tires at retail or offering new or used tires for retail sale in Illinois must collect from retail customers a fee of $2.50 per new or used tire sold and delivered in the State of Illinois, to be paid to the Illinois Department of Revenue (IDOR). For more information, see 415 ILCS 5/55.8.
For more information, see Publication 118, Tire User Fee, and the Tire User Fee tax information page.
Other Related Links
You may access additional information by searching the entire Illinois Department of Revenue website.
If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.