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CURRENT RULETennesseeTire / wheel✓ Human reviewed

Are you handling Tennessee's $1.35 new-tire fee correctly?

Tennessee imposes a $1.35 pre-disposal fee on covered retail sales of new tires used on vehicles and equipment that travel on roads. The tire dealer is responsible for payment of the fee to the Department of Revenue. The statutory allocation currently allows $0.10 to be retained by the dealer, with $1.00 allocated to the county of origin and $0.25 to TDEC for statewide waste-tire management.

Quick check

Verify covered tire sales are included in the pre-disposal-fee workflow and the $1.35 per-tire amount is accounted for and remitted on schedule.

At a glance
JurisdictionTennessee
TopicTire / wheel
VerifiedOct 5, 2026
Review cadenceReview whenever Tennessee changes the pre-disposal fee, filing process, exemptions, or your tire-sales workflow.
When this applies

Your Tennessee shop or dealership makes retail sales of new replacement tires subject to the state's tire pre-disposal fee.

Confirm your point-of-sale and tax workflow identifies covered new-tire sales, accounts for the $1.35 fee correctly, and remits it on the Department of Revenue schedule for the correct county of origin.

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 Tennessee changes

View state page →
PROPOSEDAug 28, 2026Tennessee is finalizing waste-tire hauler registration and manifest rulesTennessee tire shops and other repair businesses that commercially transport waste tires should determine whether their hauling acti…Open update →EFFECTIVEJul 1, 2026Tennessee changed garagekeeper lien rules for vehicles stored for repairRepair facilities that rely on garagekeeper liens should review authorization, storage and owner-notice procedures, including proof …Open update →EFFECTIVEFeb 5, 2022Tennessee ended vehicle emissions testing statewideTennessee repair and inspection businesses should not represent routine state vehicle-emissions testing as a current Tennessee regis…Open update →EFFECTIVEJul 12, 2005Tennessee's current aftermarket crash-parts rule took effectTennessee collision shops should verify insurer estimates identify non-OEM parts and obtain or confirm express claimant permission b…Open update →