What tires are subject to the Tire User Fee?

The Tire User Fee is imposed on new and used tires for vehicles in which persons or property may be transported or drawn upon a highway, as defined in Illinois Vehicle Code, Chapter 1, Section 217. The following are also included:

  • aircraft;
  • special mobile equipment (such as street sweepers, road construction and maintenance machinery); and
  • implements of husbandry (farm wagons and combines).

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.