Instructions For Completing Tire Recycling Fee Return
Who Must File
Every wholesaler or retailer of tires is responsible for remitting payment of the Tire Recycling fee. Returns must be led for every period
even though there are no tire sales nor any fee due.
When To File
Returns must be postmarked on or before the 20th day of the month following each reporting period.
How to File Electronically
File and pay electronically by using OkTAP, located at www.tax.ok.gov.
How to File by Paper
If ling by paper, make checks or money orders payable to the Oklahoma Tax Commission and mail with your return to: (This address
is for payments ONLY)
Oklahoma Tax Commission
Tire Recycling Fee Remittance
Post Office Box 26920
Oklahoma City, OK 73126-0920
Do NOT mail correspondence to the address above. If you must contact us in writing, include your Name and Account Number, and
mail your correspondence to:
Oklahoma Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
Specific Line Instructions
ITEM E. (Out of Business) – If you no longer sell tires and/or are out of business, check Box E and give the Date Out of Business.
ITEM F. (Mailing Address Change) – check Box F to notify us of address change. Write new address in Section F. NOTE: Changes to
location address must be submitted on the Notication of Business Address Change Form (BT-115-C-W), available at www.tax.ok.gov.
Line 1. (Total number of tires sold) – Enter the total number of tires sold.
Line 2. (Total number of tires exempt) – Enter the total number of tires that are exempt from the fee. No fee shall be assessed by a
tire dealer for used or retreaded tires when the tire dealer can document that the recycling fee has been previously paid.
Line 3. (Tires at 19 ½ inches or smaller) – Enter the total amount of fees collected on motor vehicle tires with a tire rim of 19 ½
inches or smaller. The fee per tire is $2.50.
Line 4. (Tires larger than 19 ½ inches and a tread of 12 inches or less) - Enter the total amount of fees collected on motor vehicle
tires with a tire rim larger than 19 ½ inches and a tread of 12 inches or less. The fee per tire is $3.50.
Line 5. (Tires larger than 19 ½ inches and a tread of more than 12 inches) - Enter the total amount of fees collected on motor
vehicle tires with a tire rim larger than 19 ½ inches and a tread of more than 12 inches. The fee per tire is $7.00.
Line 6. (Motorcycle Tire Fee) - Enter the total amount of fees collected on motorcycle tires. The fee per tire is $1.00.
Line 7. (Agricultural tires 19 ½ inches or smaller and less than 30 inches diameter) - Enter the total amount of fees collected on
agricultural tires that are 19 ½ inches or smaller and less than 30 inches diameter. The fee per tire is $2.50.
Line 8. (Agricultural tires larger than 19 ½ inches and less than 30 inches diameter) – Enter the total amount of fees collected on
agricultural tires that are larger than 19 ½ inches and less than 30 inches diameter. The tire fee is $3.50 per tire.
Line 9. (Agricultural tires larger than 30 inches in diameter and less than or equal to 44 inches in diameter) – Enter the total
amount of fees collected on agricultural tires larger than 30 inches in diameter and less than or equal to 44 inches in diameter. The tire
fee is $8.00 per tire.
Line 10. (Agricultural tires 30 inches or less wide and larger than 44 inches in diameter and less than or equal to 72 inches in
diameter) – Enter the total amount of fees collected on agricultural tires 30 inches or less wide and larger than 44 inches in diameter
and less than or equal to 72 inches in diameter. The tire fee is $16.00 per tire.
Line 11. (Tax Due) – Add lines 3-10.
Line 12. (Discount for timely filing) – If this return and remittance is postmarked by the due date in Item C, you are eligible for a
2.25% discount for timely payment. Multiply line 11 by 0.0225.
Line 13. (Interest) – If this return and remittance is postmarked after the due date in Item C, the fee is subject to 1.25% interest per
month from the due date until it is paid. Multiply line 11 by .0125 for each month or part thereof that the return is late.
Line 14. (Penalty) – If this return and remittance is not postmarked within 15 days of the due date, a one-time 10% penalty is due.
Multiply line 11 by 0.10.
Line 15. (Total due) – Total the return; line 11, minus line 12 plus line 13 and line 14.
Form 20008-A
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