Tax Guide for California Tire Fee

Helping your business succeed is important to us. The taxes or fees you collect and pay to the state help fund state and local services and programs that are important to your community.

This guide will help you better understand the California Tire Fee and the obligations of tire retailers and purchasers in California.

California Tire Fee

The tire fee applies to California consumers for each new tire purchased. Generally, the retailer will collect the tire fee from the customer at the time of the sale. We administer the California Tire Fee program in cooperation with the California Department of Resources Recycling and Recovery (CalRecycle) and the California Air Resources Board (CARB).

How the Revenue Is Used

The funds are used to award grants, loans, and subsidies to businesses or other entities that promote activities or develop technologies for tire recycling. The funds are also used by CARB for air pollution control and prevention.

How to Use This Guide

The Getting Started section provides key resources related to registration, filing returns, making payments, account maintenance, and other important information you need.

The Industry Topics section contains specific topics important to the California Tire Fee.

The Resources section provides links to helpful information, including law and regulation information, publications, special notices, and access to assistance from our customer service representatives.

If You Need Help

If at any time you need assistance with topics included in this guide or have other related questions, please contact us by email or by calling our Customer Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. Additional contact information and hours of operation are available on our How to Contact Us webpage.

If you have suggestions for improving this guide, please contact us by email.