CURRENT RULEFloridaTire / wheel✓ Human reviewed

Are Florida's $1 new-tire fees appearing correctly on your invoices?

Florida imposes a $1 fee on each new motor vehicle tire sold at retail, whether separately or with a vehicle. Retail dealers owe the fee, must state it separately on the customer's invoice, and include it in the amount subject to Florida sales tax. Recapped tires are excluded. Dealers report the fee on Form DR-15SW.

Quick check

Check $1-per-new-tire invoicing, Florida sales-tax treatment, and DR-15SW reporting.

At a glance

JurisdictionFlorida

TopicTire / wheel

VerifiedOct 15, 2026

Review cadenceReview at point of sale; file on the assigned state filing schedule.

When this applies

Your Florida business makes retail sales of new motor vehicle tires, including new tires sold as part of a vehicle.

Review tire invoices to confirm the $1 charge is separately stated and included in the sales-tax base. Confirm your business reports and remits new tire fees on the appropriate Florida solid-waste return. Distinguish exempt sales and recapped tires.

Official evidence

Source and verification

Official source: Florida Department of Revenue — New Tire Fee ↗
Verified: Oct 15, 2026
Applies to: General mechanical, Tire shop, Mixed services, Dealership fixed ops, Other

Useful official references

Find the state’s source documents

Current tire-fee and waste-tire guidance → · Calculate tire fee using official guidance →

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 Florida's $1 new-tire fees appearing correctly on your invoices?

Your Florida business makes retail sales of new motor vehicle tires, including new tires sold as part of a vehicle.

Source and verification

Find the state’s source documents

Related Florida changes