Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

California Tire Fee Annotations

Retail Purchaser—Lift Crane Services and Rental

A general engineering company that provides lift crane services and rentals to California customers must self-report and pay the California Tire Fee to the Board on "new tires," as defined (Pub. Resources Code, §42885, subd. (g)), that are mounted on a support fleet vehicle or lift fleet crane the company purchases from an out-of-state vendor for use in California. Unless the company can show that it paid the tire fee to the vendor at the time of purchase, the provisions of Sales and Use Tax Regulation 1620, subdivision (b)(3)–(5), regarding vehicles and other property purchased for use in this state, will be applied, by analogy, to determine whether the support fleet vehicle or lift fleet crane on which the new tires were mounted was purchased for use in this state and, accordingly, whether the tire fee is due. 3/27/08; 7/3/08; 8/25/08.