Act 2003-332, effective September 1, 2003, provides for a "Scrap Tire Environmental Fee" of one dollar ($1) per tire to be collected at the point of sale from the consumer on replacement tires (new, used, and retread), whether or not the tires are mounted on a rim or wheel.  The Alabama Department of Revenue has been authorized to collect this fee.  A tax form and any remittance due should be filed on or before the twentieth day of the month following each month's activity. 

If you are selling new, used, or retread tires to the consumer, please complete the application and mail it to the address provided below.  Upon receipt of your application, we will mail you the forms to use for filing and paying this fee.

If you should have any questions regarding this matter, please contact us at the address or telephone number listed below:

Alabama Department of Revenue
Sales, Use & Business Tax Division
Motor Fuels Section
P.O. Box 327540
Montgomery, AL 36132-7540
(334) 242-9608
(334) 242-1199 (Fax)