Arkansas Tire Retailers
New Fees Charged for Rim Removal
New Fees to be Charged Per Rim Removal
Beginning January 1, 2018, Arkansas law requires tire retailers to charge $3 as the new rim removal fee for tires. The $3 fee is for all tires removed from the rim and replaced by a new tire. The fee for rim removal and replacement with a used tire is $1. (A $3 fee shall be charged by commercial tire retailers for new tires as part of fleet services. A $1 fee shall be charged on tires imported into Arkansas. This import fee has not changed.)
NOTE: The new rim removal fees are no longer determined by the size of the tire.
There are now three classes of tires:
Small Tires – Small tire means a tire with a rim size of 19” or smaller and has a load rating of “F” or lower, and includes low-profile tires. Small tire includes automobile, motor cycle, and all-terrain vehicle tires.
Large Tires – Large tire means a tire with a rim size greater than 19” and a load rating of “F” or higher, including a wide-base or extra wide single tire.
Extra-Large Tires – Extra-large tire means a tire that, due to its size and construction, is more difficult to process. Extra-large tires include a skid steer loader; excavation equipment; farm implement, including a tractor; backhoe; road grader, including heavy and industrial equipment; and heavy-duty truck used for off-road work, such as mining.
New Fees to be Calculated Per Rim Removal
These new fees should be used to calculate the remittance on the Waste Tire Return
Form (WST-1). This is a new form, and should be sent monthly to the Department of Finance & Administration (DF&A). Do not send the WST-1 form to the Inter-District Tire Program (Regional Recycling District). A sample form with instructions may be downloaded here.
The new WST-1 form must be filed monthly with the Miscellaneous Tax Division of DF&A, even if no activity occurred (check the No Activity box on the form). Forms may be filed and payments made online at atap.arkansas.gov. You also may sign up, view and manage your account online at atap.arkansas.gov. For more information on the tire program, call 501-682-7187. Or, email misc.tax@dfa.arkansas.gov.
New Form Recording Tire Quantities
A new reporting form is also required using an ADEQ Used Tire Manifest system that records name and contact information of retailers (Tire Generators), including your DF&A number, transporter number, quantities of tires, sizes of tires, and other fee information. The form is to accompany the transporting of tires to the Used Tire Program processor. A copy of the Used Tire Manifest form may be downloaded here.
What You Get to Keep Per Rim Removal
The tire program was created by Act 317 of 2017, and Regulation No. 36 – Used Tire Recycling and Accountability Program. For more information on your requirements and responsibilities under the new program, call the Miscellaneous Tax Section of DF&A at 501-682-7187.
For More Information
Arkansas tire retailers may deduct 5% per rim removal from the $3 and $1 fees charged to customers, before remitting to DF&A’s Miscellaneous Tax Section. The net amounts to be remitted are $2.85 per rim removal for new tires, and $.95 per rim removal for used tires. These net amounts due per rim removal are listed on the new WST-1 form. Remember, the new rim removal fees are no longer determined by the size of the tire.