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What is the Tire User Fee?
- vehicles in which persons or property may be transported or drawn upon a highway, as defined in Illinois Vehicle Code, Chapter 1, Section 217;
- aircraft;
- special mobile equipment (e.g., street sweepers, road construction, and maintenance machinery); and
- implements of husbandry (e.g., farm wagons and combines). 415 ILCS 5/55.8(d).
- Tires sold as part of a vehicle sale
- Tires sold through mail order
- Tires sold at wholesale or for resale
- Tires that are not delivered in Illinois
- Reprocessed tires defined as used tires that have been recapped, retreaded, or regrooved and that have not been placed on a vehicle wheel rim. 415 ILCS 5/55.8(e).
- Tires placed on devices that are not vehicles, aircraft, special mobile equipment, or implements of husbandry.
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.
A retailer of tires must file and pay the fee using Form ST-8, Tire User Fee Return. Form ST-8 may be filed electronically using MyTax Illinois.
Tire retailers and suppliers required to electronically file Retailers’ Occupation Tax or Use Tax must also electronically file Form ST-8. Tire retailers and suppliers who demonstrate that they do not have access to the Internet or demonstrate hardship in filing electronically may petition IDOR to waive the electronic filing requirement.
The Tire User Fee is imposed on new and used tires for:
The following retail sales are not subject to the Tire User Fee:
Note: Race cars, forklifts, all-terrain vehicles, and lawn and garden tractors do not meet the definition of a vehicle under Section 1-217 of the Illinois Vehicle Code.
Sales of exempt tires must be included in the total number of tires sold on Line 1 of Form ST-8, Tire User Fee, and must be deducted 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.
For more information, see Publication 118, Tire User Fee, and the Tire User Fee tax information page.