Tire Surcharge Fee

Tire Surcharge Fee

Nevada imposes a surcharge fee on the sale of new tires, which is intended to fund environmental and recycling programs, including proper tire disposal and recycling efforts.

In Nevada, a fee is applied to the retail sale of new tires, as per statute NRS 444A. This fee is applied to cover environmental or administrative costs associated with tire disposal or recycling.

Tire Surcharge Fee Return

Who should use it:

  • Tire Retailers and Dealers: Any business that sells new tires or offers tire installation services in Nevada is required to use this form.
  • Auto Service Providers: Businesses providing vehicle services that include tire replacement must also file this form.

Purpose: This form is used to report and remit the tire surcharge fee collected from customers.

Frequency: Businesses are required to file this form quarterly, regardless of the volume of sales or the amount of surcharge collected during the period.

  • Fee Rate: $1.00 per new tire sold.
  • Tire Definition: The fee applies to new tires for motorized vehicles that are 12 inches or larger in diameter. It does not apply to recapped tires or used tires.
  • Sales Tax Exemption: This fee is imposed regardless of whether the purchaser is exempt from sales and use tax under chapter 372.
  • Collection at Sale: The seller collects the $1.00 fee from the purchaser at the time of the tire sale, in addition to any applicable sales taxes.
  • Fee Distribution: 95% to the Department: The majority of the fee, 95%, is remitted to the Department responsible for overseeing the fund or program associated with this fee.
  • 5% Retained by Seller: To cover administrative costs related to the collection of the fee, sellers retain 5% of the fee collected.

If a customer purchases four (4) new tires from a retailer:

  • Total Fee Collected: 4 tires x $1.00 per tire = $4.00
  • Amount Remitted to the Department: 95% of $4.00 = $3.80
  • Amount Retained by Seller: 5% of $4.00 = $0.20
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