| 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. |