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SN 93(11.1)

Tire Fee Imposed on the Sale of Tires
Commonly Used on Motor Vehicles

PURPOSE: The purpose of this Special Notice is to address additional issues that have arisen since the issuance of SN 93(11) and to clarify certain information originally contained therein.

BACKGROUND: On June 23, 1993, the Department issued SN 93(11), which discussed the recently enacted tire fee imposed by 1993 Conn. Pub. Acts 74, §47 on retail sales of tires. Additional issues have arisen since the issuance of SN 93(11).

EFFECTIVE DATE: Effective upon issuance and applicable to sales at retail of motor vehicle tires on or after July 1, 1993.

STATUTORY AUTHORITY: 1993 Conn. Pub. Acts 74, §47.


"Motor vehicle" means a vehicle, defined in Conn. Gen. Stat. §14-1(47), propelled by nonmuscular power and suitable for operation on the highway.

"Retailer" means any person engaged at making retail sales in Connecticut. "Retailer" includes any tire manufacturer or wholesaler that bills retail customers directly for tires.

"Retail sale" means a sale of tires for any other purpose than resale in the regular course of business. "Sale" means a transfer of title to a tire for consideration. Generally, this is the same meaning that "sale" has for purposes of the Sales and Use Taxes Act under Conn. Gen. Stat. §12-407(2)(a).

For tire fee purposes, however, the "sale" of a tire does not include:

  • the leasing of a tire to a customer.
  • the replacement without charge of a tire under a warranty; however, if any charge is made to the customer, the tire fee applies.
  • the sale of a motor vehicle that is equipped with tires.
  • recapping or retreading a tire that belongs to the customer; however, if recapped or retreaded tires are sold other than to their original owner, the tire fee applies.

"Tire" or "motor vehicle tire" means any tire, whether new or used, of a type that is designed for on-road use on a "motor vehicle". The actual use to which such a tire is put is not pertinent: a motor vehicle tire that is put on a vehicle that is not a "motor vehicle" or that is suspended by rope from a tree bough is still a "tire" or "motor vehicle tire" for purposes of the tire fee. On the other hand, a tire that is not designed for use on a "motor vehicle", such as a tire that is designed for off-road use, is not a "tire" or "motor vehicle tire" for purposes of the tire fee even if it is put on a "motor vehicle".

IMPOSITION OF THE FEE: The tire fee is imposed on the retail sale in Connecticut of tires, as defined in this Special Notice. The amount of the tire fee on each retail sale is $2.00 per tire.

ALL RETAIL SALES SUBJECT TO THE TIRE FEE: The tire fee is imposed upon the retailer of the tires and applies, without exception, to every retail sale in this state of motor vehicle tires (new, used or recapped). The fact that purchaser is entitled to make purchases that are exempt from sales and use taxes does not entitle the purchaser to exemption from the tire fee.

TIRE FEE INCLUDABLE IN THE MEASURE OF THE SALES AND USE TAXES: The tire fee is a tax on the retailer (not the purchaser) and to the extent the fee is charged by retailer to the purchaser it is includable in "gross receipts" and "sales price" for purposes of computing sales and use taxes, whether or not the Tire Fee is separately stated on the invoice to the purchaser.

FILING REQUIREMENTS: The tire fee is due and payable on or before the last day of the month following the end of each calendar quarter. The return (Form OP-358) shall show the number of motor vehicle tires sold during the preceding calendar quarter and the amount of the tire fee for such period.

PENALTY AND INTEREST: If the tire fee is not paid when due, a penalty of 10% of the amount due or $50.00, whichever is greater, will be imposed and the amount due will bear interest at the rate of 1 2/3% per month or fraction thereof from the due date to the date of payment.

EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.

EFFECT ON OTHER DOCUMENTS: SN 93(11) is modified and superseded and may not be relied upon after the date of issuance of this Special Notice. 

SN 93(11.1)
Tire fee
Issued: 7/28/93
Replaces SN 93(11), issued 6/23/93