Confirm the $1 PTA fee for qualifying new tires and check government-purchase exemptions.
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.
Source and verification
- Verified
- Oct 15, 2026
- Applies to
- General mechanical, Tire shop, Mixed services, Dealership fixed ops, Other
Find the state’s source documents
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.