Instructions For Completing Voluntary Tire Recycling Fee Return
Who Must File
Persons wishing to have tire carcasses processed, but who are not engaged in the business of selling tires; or
Tire dealers who have been engaged in selling tires and who have collected and remitted the tire fees, as needed, on
each transaction on which a fee was due, but who have accepted tires from Oklahoma residents for disposal or have
otherwise come into possession of tire carcasses generated in Oklahoma, for which no fees have been paid into the Tire
Indemnity Fund.
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
Voluntary Tire Fee Remittance
Post Ofce 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 A. (Taxpayer FEIN/SSN) – Check the box next to the type of identication number being used, and enter the tax-
payer identication number.
ITEM B. (Reporting Period) - Enter the month(s) and year for the Voluntary Tire Recycling Fee being reported.
ITEM C. (Due Date) - Enter the date the return is due.
Line 1. (Total number of tires) – Enter the total number of tires to pick up.
Line 2. (Tires at 19 ½ inches or smaller) – Enter the total amount of fees collected on automobile tires with a tire rim of
19 ½ inches or smaller. The fee per tire is $2.90.
Line 3. (Tires larger than 19 ½ inches and a tread of 12 inches or less) - Enter the total amount of fees collected on
vehicles other than automobile tires with a tire rim larger than 19 ½ inches and a tread of 12 inches or less. The fee per
tire is $5.50.
Line 4. (Tires larger than 19 ½ inches and a tread of more than 12 inches) - Enter the total amount of fees collected on
tires with a tire rim larger than 19 ½ inches and a tread of more than 12 inches. The fee per tire is $10.00.
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 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 $2.90.
Line 7. (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 $5.50 per tire.
Line 8. (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 9. (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 10. (Total Voluntary) – Add lines 2-9.
Form 20009-B
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