The new tire fee is imposed on dealers making retail sales of new motor vehicle tires, including those sold to governmental entities or tax-exempt entities. Any person who sells new motor vehicle tires at retail must pay the tire fee. The new tire fee is imposed on the retailer, not the purchaser. The $1 fee per tire is due whether the tire is sold separately or as a component part of the vehicle. The fee must be separately stated on the sales receipt or invoice and included in the total amount subject to sales tax.
To learn more about the new tire fee, visit the Department’s
Lead-Acid Battery Fee, New Tire Fee, and Rental Car Surcharge webpage.
References: Section 403.718, Florida Statutes; and Rule Chapter 12A-12, Florida Administrative Code