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CURRENT RULENebraskaTire / wheel✓ Human reviewed

Are you collecting Nebraska's $1 new-tire fee correctly?

Nebraska imposes a $1 fee on each qualifying new tire sold at retail. Retailers selling new tires for motor vehicles and farm tractors to Nebraska customers are responsible for collecting the tire fee and remitting it to the Department of Revenue unless an exemption applies. The tire fee must be separately stated from sales tax; otherwise it becomes part of the sales price for sales-tax purposes.

Quick check

Verify the $1 fee is collected on covered new-tire sales, separately stated from sales tax, and remitted through the Nebraska DOR tire-fee process.

At a glance
JurisdictionNebraska
TopicTire / wheel
VerifiedOct 5, 2026
Review cadenceReview whenever Nebraska changes the tire fee, exemptions, DOR forms, or your tire-sales workflow.
When this applies

Your Nebraska shop or dealership sells qualifying new tires at retail.

Confirm covered retail new-tire sales collect the $1 fee, separately state it from sales tax on the invoice, and include it in the required Nebraska Tire Fee filing/remittance workflow.

Official evidence

Source and verification

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.

Regulatory history

Related Nebraska changes

View state page →
EFFECTIVESep 3, 2025Nebraska expanded dealer warranty labor-time and parts reimbursement rightsNebraska dealership service departments should document and submit time-allowance and diagnostic-time requests, recompute average pa…Open update →