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CURRENT RULEPennsylvaniaTire / wheel✓ Human reviewed

Are you applying Pennsylvania's $1 new-highway-tire fee?

Pennsylvania's Public Transportation Assistance Fund assesses a $1 fee on sales of new tires for highway use. Used tires and tires for off-highway use are not covered, and the Department of Revenue lists government-entity purchases as exempt. The fee is different from a dedicated tire-recycling cleanup fee.

Quick check

Confirm the $1 PTA fee for qualifying new tires and check government-purchase exemptions.

At a glance
JurisdictionPennsylvania
TopicTire / wheel
VerifiedOct 15, 2026
Review cadenceCheck on each qualifying tire sale and when state PTA rates or exemptions change.
When this applies

Your Pennsylvania shop or dealership sells new highway-use tires at retail.

Identify new highway-use tire sales, confirm which sales are exempt, and check that the appropriate $1 per-tire PTA fee is calculated and reported under your business's filing arrangements.

Official evidence

Source and verification

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.