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Oklahoma Statewide Rule

Oklahoma Used Tire Recycling Fee (27A O.S. § 2-11-401.2)

Some RestrictionsApplies statewide across Oklahoma (2026)

Key Facts

Statute
27A O.S. § 2-11-401.2
Automobile tire fee
$2.90 per tire
Motorcycle tire fee
$1.00 per tire
Dealer remits
97.75% to Tax Commission
Late penalty
10% plus 1.25% monthly interest
Last verified: July 31, 2026

Summary

Oklahoma charges a statewide used tire recycling fee on every tire sold or registered, $2.90 for a standard automobile tire, collected by tire dealers and motor license agents under the Oklahoma Used Tire Recycling Act and remitted to the Oklahoma Tax Commission.

A. 1. Except as otherwise provided by this section, the following assessments shall be made for tires for use on vehicles: a. at the time any tire: (1) for an automobile as defined in the Oklahoma Used Tire Recycling Act or a tire with a rim diameter of less than or equal to nineteen and one-half (19 1/2) inches is sold by a tire dealer, there shall be assessed a used tire recycling fee of Two Dollars and ninety cents ($2.90) per tire

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Full Breakdown

Under 27A O.S. § 2-11-401.2, every tire sold by an Oklahoma dealer or registered in the state carries a used tire recycling fee: $2.90 per automobile tire (rim 19.5 inches or less), $5.50 for larger truck tires with 12-inch or narrower tread, $10.00 for wider heavy tires, and $1.00 per motorcycle tire. Dealers keep a 2.25% collection discount and remit 97.75% to the Oklahoma Tax Commission; motor license agents remit 90%. The proceeds feed the Used Tire Recycling Indemnity Fund, which compensates licensed Oklahoma recycling and tire-derived-fuel facilities. All-terrain vehicles and off-road motorcycles are exempt.

Violations & Penalties

Unpaid fees become delinquent immediately, drawing 1.25% monthly interest plus a 10% penalty after 15 days; the Department of Environmental Quality may assess double the amount owed and pursue enforcement for flagrant or repeated nonpayment.

Frequently Asked Questions

How much is Oklahoma's used tire recycling fee?
$2.90 per automobile tire (rim 19.5 inches or less), $5.50 or $10.00 for larger truck tires by tread width, and $1.00 per motorcycle tire, added at sale or first registration.
Who collects the fee?
Tire dealers collect it at the point of sale and motor license agents collect it at registration, then remit to the Oklahoma Tax Commission: dealers keep 2.25% and send 97.75%.
Are any tires exempt?
Yes. Documented reusable or retreaded tires on which the fee was already paid are exempt, as are all-terrain vehicles and off-road motorcycles registered under Section 1132 of Title 47.

Sources

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