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Tire Fees
2014 Annual Report

Tire Fees Reports

AS 43.98.025
Alaska imposes a tire fee on all new tires sold in Alaska. An additional tire fee is imposed on the sale of tires with metal studs weighing more than 1.1 grams each (heavy studs). The additional tire fee also applies to the installation of heavy studs in new or used tires. The Division collects tire fees primarily from tire dealerships.

A $2.50 tire fee applies to each new tire. An additional $5 fee applies to each studded tire or stud installation ($7.50 total tire fee for new studded tires).

Taxpayers are required to file returns and remit fees quarterly. Returns and payment are due 30 days following the calendar quarter in which the new tires were sold or studs were installed.

Taxpayers may retain 5% of the amount collected, limited to a maximum of $900 per quarter, to cover expenses associated with collecting and remitting fees.

The following tires and services are exempt if the purchaser provides the tire seller with a certificate of use:
  • Tires and services sold to federal, state or local government agencies for official use.
  • Tires for resale.

The $2.50 tire fee does not apply to used tires and certain replacements of defective tires.

The Division deposits all revenue from the tire fee into the General Fund.

2003 - The legislature enacted the tire fee, effective 9/26/2003.

2015 - The legislature passed SB 33 that clarified the return filing date to the last day of the calendar month following the last day of the calendar quarter of the sale or installation. In addition, the five percent cap on the amount retained to cover expenses associated with collecting and remitting the fees was reduced from $900 a quarter to $600 a quarter.

Click here for data with additional years.

  Collections Summary

Fiscal Year

2014 2013 2012 2011

   New Tires (Non-Studded)

$993,281 $1,008,990 $1,048,855 $1,081,406

   Studded Tires and Stud Installations

324,771 373,455 351,003 412,186

   Penalties and Interest

3,477 18,435 20,026 7,208
   Total Tax





  Filing Information

Fiscal Year

2014 2013 2012 2011

   Number of Returns

273 292 315 332

   Number of Taxpayers

75 81 82 88

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