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Scrap Tire Environmental Fee

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Act 2003-332, provides for a “Scrap Tire Environmental Fee” of $1 per tire to be collected at the point of sale from the consumer on replacement tires (new, used, and retread), whether or not the tires are mounted on a rim or wheel.

The Alabama Department of Revenue has been authorized to collect this fee. You should file a tax form and any remittance due on or before the 20th day of the month following each month’s activity.

If you are selling new, used, or retread tires to the consumer, please complete the application:

Scrap Tire Fee Environmental Application

And mail it to the address below. Upon receipt and approval of your application, we will mail the information regarding your account number and the instructions for filing your return or paying electronically.

Alabama Department of Revenue
Business & License Tax Division
Environmental Taxes
P.O. Box 327495
Montgomery, AL 36132-7495