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The new tire fee is $1.00 for each new motor vehicle tire sold at retail in Florida and is imposed on the retail seller. The fee applies when a tire is sold individually or as a component part of a motor vehicle.
Businesses that sell tires must add a tire fee of $0.25 per tire to their invoices. This fee is in addition to the state sales tax. Farm tractors, semi-trailers, agriculture equipment, construction equipment, and mining equipment are not exempt.
The California Tire Fee is a Tax of $1.75 for Every New Tire Sold in California. Under California law (specifically, California Public Resources Code Section 42885), everyone who purchases a new tire in California must pay a California Tire Fee of $1.75 per tire.
None of the tire disposal fee charged by a tire dealer who simply disposes of a tire for a customer without selling a new tire is subject to tax because under such circumstances the charge relates entirely to the disposal of the old tire.
General information. Tire sellers must collect a fee of $2.50 on each new tire sold within New York State.
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A motor vehicle tire fee of $1.50 per tire is imposed on each new motor vehicle tire sold in New Jersey, including new tires that are component parts of a new or used motor vehicle that is either sold or leased, if the transaction is subject to sales tax pursuant to the New Jersey Sales and Use Tax Act.

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