California Tire Fee

The California Tire Fee is assessed on the retail purchase of new tires intended for use with, but sold separately from, on-road or off-road motor vehicles, trailers, motorized equipment, construction equipment, or farm equipment. The fee also applies to new tires (including the spare) sold with the retail purchase of new or used motor vehicles, trailers, construction equipment, or farm equipment. The CDTFA 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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Contact Us

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

Special Taxes and Fees, MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088

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

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