Tire Fee (BA94)

 

 

Municipal Code Reference: 3-55
CAPS Code Reference: 1002920051906
Tax Return Form Code: Form BA94
Procedure: The Tire Fee applies to the retail sale of new tires at a rate of $1.00 per tire.
Tax Base: $1.00 for each new tire sold at retail
Exemptions, Deductions and Credits: The tire fee does not apply to sales of used tires or reprocessed tires.
Rulings and Procedures: August 2005 Information Bulletin - Tire Fee

Businesses registered for Tire Fee Tax with the Chicago Department of Finance.