Statutory Reference

Electronic Services

Definition

Any person who sells or delivers tires at retail in Illinois must collect the fee. The 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 the Illinois Vehicle Code, Section 1-217;
  • aircraft;
  • special mobile equipment (such as street sweepers, road construction and maintenance machinery); and
  • implements of husbandry (farm wagons and combines).

Fee Rate

Use the Tax Rate Database to lookup this fixed rate.

Forms/Filing & Payment Requirements

  • Form ST-8 - Tire User Fee  -  The quarterly return is due on the 20th day of the month following the quarter for which the return is filed. - Instructions
  • Form ST-8-X - Amended Tire User Fee  -   Instructions
  • FY 2005-03 - Tire User Fee Information  -  All retailers and suppliers who must collect and pay the Tire User Fee

Exemptions

The following exemptions are allowed:

  • Tires that are placed on a vehicle that is not transported or drawn upon a highway (e.g., race cars, fork lifts, all-terrain vehicles, and lawn and garden tractors).
  • Tires sold with a vehicle.
  • Tires sold through the mail.
  • Reprocessed tires (a used tire that has been recapped, retreaded, or regrooved and that has not been placed on a vehicle wheel rim).

NOTE: Used tires sold at retail that have not been “reprocessed” are not exempt.

Questions?

  • Call us at: 1 800 732-8866 or 1 217 782-3336
  • Call TDD: 1 800 544-5304
  • Mail your ST-8 forms to:
    ATTN: TIRE USER FEE
    ILLINOIS DEPARTMENT OF REVENUE
    SPRINGFIELD IL 62776-0001
  • Mail your ST-8-X forms to:
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19034
    SPRINGFIELD IL 62794-9034