Amount of Fee — Tires Sold for Delivery Outside of Tennessee

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Pre-Disposal Fee
  6. Amount of Fee — Tires Sold for Delivery Outside of Tennessee

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  1. A pre-disposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.
  2. A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.


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