Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
California Tire Fee Annotations
Dealer A agrees to provide new tires and service to various trucking companies and customers of Dealer B. Dealer A bills Dealer B for the tires and services, and Dealer B bills his customers, including all applicable taxes. Dealer B would be considered the retail seller who is subject to the fee. 3/16/98. (M99–1).