Tire Recycling Fee Return
Taxpayer Copy/Worksheet
Revised 12-2019
STW
20008
20008
A. Taxpayer FEIN/SSN B. Reporting Period C. Due Date
-Ofce Use Only-
Tire Recycling Fee Return
The information contained in this return and any attachments is true and correct to the best of my knowledge.
Signature: _____________________________________ Date: __________________
STW
___________________________________________________
Name
___________________________________________________
Address
___________________________________________________
City State ZIP
F.
D. Amended
Return
1. Total number of tires sold ............. __________________________________
2. Total number of tires exempt ........ __________________________________
3. Tires at 19
1
/2
inches or smaller
($2.50 per tire) ...............................+ ______________________ . _________
4. Tires larger than 19
1
/2
inches
($3.50 per tire) ...............................+ ______________________ . _________
5. Motorcycle tire fee
($1.00 per tire) ...............................+ ______________________ . _________
6. Agricultural tires
(see instructions) .
+ ______________________ . _________
7. Tax Due (add lines 3, 4, 5 and 6) ..= ______________________ . _________
8. Less 2.25% for timely ling ..........- ______________________ . _________
9. Interest ..........................................+ ______________________ . _________
10. Penalty ..........................................+ ______________________ . _________
11. Total Due .....................................= ______________________ . _________
1. Total number of tires sold ............. ________________
2. Total number of tires exempt ........ ________________
3. Tires at 19
1
/2
inches or smaller
($2.50 per tire) ...............................+ ________ . _____
4. Tires larger than 19
1
/2
inches
($3.50 per tire) ...............................+ ________ . _____
5. Motorcycle tire fee
($1.00 per tire) ...............................+ _________ . _____
6. Agricultural tires
(see instructions) .
+ _________ . _____
7. Tax Due (add lines 3, 4, 5 and 6) ..= _________ . _____
8. Less 2.25% for timely ling ..........- _________ . _____
9. Interest ..........................................+ _________ . _____
10. Penalty ..........................................+ _________ . _____
11. Total Due .....................................= _________ . _____
- Cents - - - - - - - - Dollars - - - - - - -
Please remit only one check per coupon.
Use this worksheet to calculate Fee, then enter the figures on the coupon below.
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 coupon 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
Please Detach Here and Return Coupon Below
Do not fold, staple, or paper clip Do not tear or cut below line
Specific Item Instructions
ITEM E. (Out of Business) – If you no longer sell tires and/or are out of busi-
ness, 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.
Specific Line Instructions
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
1
/2 Inches or Smaller) - Enter the total amount of fees
collected on motor vehicle tires with a tire rim of 19
1
/2 inches or smaller. The
fee per tire is $2.50.
LINE 4. (Tires Larger than 19
1
/2 Inches) - Enter the total amount of fees col-
lected on motor vehicle tires with a tire rim larger than 19
1
/2 inches. The fee
per tire is $3.50.
LINE 5. (Motorcycle Tire Fee) - Enter the total amount of fees collected on
motorcycle tires. The fee per tire is $1.00.
LINE 6. (Agricultural Tires) - Enter the total amount of fees collected on
agricultural tires that are not more than 14 inches wide and 44 inches in
diameter. The fee for agricultural tires is $0.05 per pound (minimum $2.50
per tire).
NOTE: Beginning July 1, 2013, the fee for any size agricultural tire shall be
$0.05 per pound of the weight of the tire (minimum $2.50 per tire).
LINE 7. (Tax Due) - Add lines 3, 4, 5 and 6.
LINE 8. (Less 2.25% 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 7 by 0.0225.
LINE 9. (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 7 by .0125 for each month or part thereof
that the return is late.
LINE 10. (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 7 by 0.10.
LINE 11. (Total Due) - Total the return; Line 7, minus Line 8, plus Line 9 and
Line 10.
E. Out of Business
Date Out
of Business: __________________
MM/DD/YY
F. Mailing
Address Change
A. Taxpayer FEIN/SSN C. Due DateB. Reporting Period
-Cents- - - Dollars - -
