Tires (includes sales of tires on new vehicles)
Tires (includes sales of tires on new vehicles)
A site that stores 100 or more used tires outdoors or 500 or more waste tires on any day must register with the Arizona Department of Environmental Quality (ADEQ). A waste tire facility at which 5,000 or more waste tires are stored on any day requires self certification. The forms can be downloaded from their website. (20)
Contact: Arizona Department of Environmental Quality, Solid Waste Unit: Waste/Used Tire Facilities, 602.771.4123 or 800.234.5677 Ext: 771-4123
Arizona imposes a fee on the sale of motor vehicle tires. Sales that are subject to the waste tire fees include both separate sales of the tires themselves, as well as, sales of tires on new vehicles. If you make retail sales of new motor vehicle tires or motor vehicles, you owe waste tire fees. This means that not only are tire distributors subject to the fee, but also auto dealers and a wide range of retailers selling vehicles licensed for use on the roads.
The fees do not apply to tires for off-road vehicles or non-motorized vehicles, such as bicycles.
Contact: Arizona Department of Revenue, Publications: #560 Waste Tire, 602.255.3381 or toll-free from within Arizona 800.352.4090