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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE
Sales tax filings for the tax period ending December 31 will be due on Tuesday, January 21, following the Martin Luther King, Jr. holiday.

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.