Tennessee DOR Issues Guidance on Oil, Tire Fees

The Tennessee Department of Revenue March 1 issued guidance on oil and tire fees. The guidance includes information on: 1) the application of tire environmental fee to non-profits, state entities, new leases, and dealer trades within the state; 2) tire pre-disposal fee reporting due dates and exemptions; 3) deductions and credits applicable against tire pre-disposal fee; 4) motor oil fee reporting due dates and exemptions; and 5) the inapplicability of sales and use tax exemption to oil fee. [Tenn. Dep’t of Revenue, Oil and Tire Fees, 03/01/21]

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