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In addition to sales tax, businesses that sell tires for self-propelled vehicles must collect an Indiana tire fee of 25 cents per tire.
All tires mounted on self-propelled vehicles are subject to the tire fee, except for garden tractors propelled with less than 25 horsepower motors. A tire mounted on a farm tractor, implement of agriculture, semitrailer, equipment used in transportation, manufacturing, agriculture, construction and mining is subject to the tire fee.
If you have any additional questions about the tire fee, please call the Department at (317) 233-4015.
Chester, Will and Marianne own Super Speedy – Really Fast Mart, a 24-hour service station with a small convenience store inside. The business offers limited auto-repair services, gasoline and the general convenience store faire. Among the repair service, the station sells new and replacement tires for motor vehicles. The station must hire employees to run the station. Employees require the business to register for withholding tax. Selling new and replacement tires forces the business to collect the tire fee and register for sales tax. The metered gas pumps mean that the business must register for prepaid gasoline and special fuel tax.