What tire sales are subject to solid waste excise tax?
The statue imposes the tax on motor vehicle, trailer and motorcycle tires as defined in Section 56-3-20(2), (4) and (13). The definitions are: (2) Motor Vehicle – Every vehicle which is self-propelled, excepts mopeds, and every vehicle which is propelled by electric power obtained from overhead trolley wire, but not operated upon rails; (4) Motor-driven cycle – Every motorcycle, including every motor scooter, with a motor which produces not to exceed five horsepower. (13) Trailer – Every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon the towing vehicle. Based upon the above definitions, the types of tires that are subject to the solid waste fee are new tires sold or leased for transportation of tangible personal property or persons on the streets or highways. Farm tractor tires, airplane tires, off highway machinery, used tires, rec
