New Jersey law imposes a fee on the sale of new motor vehicle tires, including new tires sold as a component part of a motor vehicle, either sold or leased, that are subject to New Jersey Sales Tax. The tire fee is imposed at $1.50 per tire, including the spare tire sold as part of a motor vehicle. The tire fee also applies to sales of new tires in connection with a repair or maintenance service.
The revenue collected from the Motor Vehicle Tire Fee is deposited in the Tire Management and Cleanup Fund established in the Department of Environmental Protection. Any additional revenue collected is available for appropriation to the Department of Transportation to support snow removal operations.
Taxpayers that file the TIR-100 and have multiple locations may request to file a consolidated return and report sales for all locations under one federal identification number.
Requests to file a consolidated return must be made in writing and include the name, address, and federal identification number of all locations you wish to report on a consolidated basis. Write to:
New Jersey Division of Revenue and Enterprise Services
PO Box 252
Trenton, NJ 08646-0252
P.L. 2004, C. 46