California Tire Fee

The California Tire Fee is assessed on the retail purchase of new tires sold separately for use with motor vehicles, construction equipment, farm equipment, and motorized equipment. The fee also applies to new tires (including the spare) sold with the retail purchase of motor vehicles, construction, and farm equipment. The BOE collects the fee and administers the program in cooperation with the Department of Resources Recycling and Recovery (CalRecycle), formerly the California Integrated Waste Management Board, and the California Air Resources Board. (commenced 7-1-90; PRC section 42885 et seq.)

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If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

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