FAQs Archive - Alabama Department of Revenue

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Frequently Asked Questions

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Showing (29) FAQs

Question	Category	Read More
If I pick up tires from tire dealers and/or trucking companies that I will retread and deliver them back to the company, am I responsible for collecting the $1 per tire fee?	Business and License ,
If the tires are under warranty, would the fee still apply to the replacement tire(s)?	Business and License ,
If replacement tires are sold to car auctions, is the fee applicable?	Business and License ,
If a car dealership sells replacement tires to the consumer, does the dealership have to collect the fee?	Business and License ,
If the fee is charged separately, can we list this fee in the sales tax area of the invoice?	Business and License ,
Is this fee $1 per tire or $1 per customer?	Business and License ,
Can the department increase the fee?	Business and License ,
Will I charge the current disposal fee and the new $1 per tire fee to the customer?	Business and License ,
Do I still have to pay so much per ton to have the old tires removed from my location and charge the disposal fee?	Business and License ,
Does this fee apply even if we do not accept the old tires?	Business and License ,
What is the procedure to get set up to remit this fee?	Business and License ,
Will the state of Alabama be responsible for disposal of the scrap tires?	Business and License ,
Does this fee apply to the tires on new vehicles?	Business and License ,
Does this fee apply to farming and logging equipment?	Business and License ,
Does this fee apply if the customer takes the old tire with him?	Business and License ,
Does this fee apply to bicycle tires?	Business and License ,
Does this fee apply to ambulatory equipment?	Business and License ,
Are private schools exempt?	Business and License ,
Is the fee due on tires that are exported to another state?	Business and License ,
If a dealership removes a tire from its inventory to recondition a used car that will later be sold to a consumer, is the fee applicable?	Business and License ,
I purchase tires to install on travel trailers, am I required to remit the fee or do I pay the fee to my supplier?	Business and License ,
As a car dealer who is not a tire dealer but contracts with a tire dealer to replace tires on vehicles, does this fee apply?	Business and License ,
If replacement tires are sold to lease companies, is the fee applicable?	Business and License ,
Does this $1 per tire fee apply on recapped tires where the business recapping the tire only charges for the rubber used to recap?	Business and License ,
How will this fee be used?	Business and License ,
Do I charge sales tax on this fee?	Business and License ,
Does this fee apply to tires purchased by governmental organizations?	Business and License ,
Does the fee apply to multiple retreads on the same tire?	Business and License ,
Does this fee apply to wholesale transactions?	Business and License ,