CURRENT RULEOhioTire / wheel✓ Human reviewed

Do your Ohio replacement-tire purchases trigger a $1 fee filing?

Ohio imposes a $1 fee on certain new motor-vehicle replacement tires with rims 13 inches or larger. The taxpayer is generally the wholesale distributor or the retail dealer who acquires tires on which the fee has not been paid; this is not an automatic $1 direct-collection obligation for every retail tire shop. Used, retreaded and original-equipment tires on new vehicles are outside this fee.

Quick check

Verify 13-inch-plus replacement-tire purchases, supplier fee treatment, and any dealer filing duty.

At a glance

JurisdictionOhio

TopicTire / wheel

VerifiedOct 15, 2026

Review cadenceCheck supplier status on new purchase arrangements and file as assigned.

When this applies

Your Ohio business distributes qualifying new replacement tires or buys them from a supplier that has not already paid Ohio's tire fee.

Review replacement-tire purchasing records, verify whether your distributors have paid Ohio's fee, and, if the shop directly owes it, ensure tire-fee registration and electronic returns are current.

Official evidence

Source and verification

Official source: Ohio Department of Taxation — Replacement 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 →

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.

Do your Ohio replacement-tire purchases trigger a $1 fee filing?

Your Ohio business distributes qualifying new replacement tires or buys them from a supplier that has not already paid Ohio's tire fee.

Source and verification

Find the state’s source documents

Related Ohio changes