CURRENT RULEAlabamaTire / wheel✓ Human reviewed

Are you collecting and remitting Alabama's $1 scrap-tire fee correctly?

Alabama imposes a $1 Scrap Tire Environmental Fee on each covered new, used, or retread replacement tire sold to a consumer, whether or not the tire is mounted. Tire sellers collect the fee at the point of sale and remit it to the Alabama Department of Revenue. Returns and remittance are due by the 20th day of the month following the month of activity.

Quick check

Verify every covered new, used, or retread replacement tire is charged the $1 fee and that the monthly return/remittance is handled by the 20th.

At a glance

JurisdictionAlabama

TopicTire / wheel

VerifiedOct 5, 2026

Review cadenceReview whenever Alabama changes the fee, exemptions, filing process, or your tire-sales workflow.

When this applies

Your Alabama shop or dealership sells new, used, or retread replacement tires to consumers.

Confirm each covered replacement tire sale carries the $1 fee, keep the fee separate from ordinary sales-tax treatment, and file/remit the scrap-tire fee by the 20th day of the following month.

Official evidence

Source and verification

Official source: Alabama Department of Revenue — Scrap Tire Environmental Fee ↗
Verified: Oct 5, 2026
Applies to: Tire shop, General mechanical, Mixed services, Dealership fixed ops

Quick-reference compliance planning only; not legal advice or an exhaustive statement of every applicable Federal, state, or local rule. Always verify the official source.

Are you collecting and remitting Alabama's $1 scrap-tire fee correctly?

Your Alabama shop or dealership sells new, used, or retread replacement tires to consumers.

Source and verification

Related Alabama changes