Sales Tax Relief Available to Sevier County Residents: More Information Here

Oil and Tire Fees

Overview

If you sell motor oil or tires in Tennessee, you may be required to collect certain fees on those sales.  There is a per quart fee on the wholesale of motor oil sold in packaged form and a per tire fee on the retail sale of the tire.  The purpose of these fees is to accommodate the later disposal of used motor oil and tires.