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Waste Tire Recycling Fee

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62W
Statutes: 19-6 Part 8
Rules: R865-19S-93
Revenue: Used for partial reimbursement of tire recyclers and local health departments
Information:

This fee is imposed on the retail sale of new tires in Utah.

Sales and use tax exemptions do not apply to this fee. Exemptions do exist for wholesale tire purchases or tires delivered by the seller to another state.