Waste Tire Fee

The Waste Tire Fee is required to be collected by sellers of new motor vehicle tires in Arizona. A.R.S. Title 44, Chapter 9, Article 8.

Fee for periods on and before March 31, 2025:
The waste tire fee is 2% of the retail price of the tire, up to a maximum of $2.00 per tire. The fee for new vehicles (where the price of the tires is not listed separately on the invoice) is $1.00 per tire.

Fee for periods effective April 1, 2025:
The waste tire fee is 2% of the retail price of the tire, up to a maximum of $4.66 per tire. The fee for new vehicles (where the price of the tires is not listed separately on the invoice) is $2.33 per tire.

Businesses will be required to identify:

• the number of tires sold at a price of less than $233.00 per tire.
• the number of tires sold at a price of $233.00 or more per tire.
• the number of new tires sold with new motor vehicles with gross weight of less than 10,000 pounds, where the price of the tires is not listed separately on the invoice.
• the number of new tires sold with new motor vehicles with gross weight of 10,000 pounds or more, where the price of the tires is not listed separately on the invoice.

Also, businesses will be required to report the gross sales proceeds attributable to the category of tires sold at a price of less than $233.00 per tire, and the gross sales proceeds attributable to the category of tires sold at a price of $233.00 or more per tire.