Indiana § 13-20-13-7 - New replacement tire and new vehicle sales fees
Full text of Indiana Indiana Code § 13-20-13-7 — New replacement tire and new vehicle sales fees, with citation guidance and answers to common questions.
§ 13-20-13-7. New replacement tire and new vehicle sales fees
Sec. 7. (a) A fee of twenty-five cents ($0.25) is imposed on the sale of the following:
(1) Each new tire that is sold at retail.
(2) Each new tire mounted on a new vehicle sold at retail.
(b) The person that sells the new tire or vehicle at retail (including a retail merchant that meets the economic threshold under IC 6-2.5-2-1(d)) to the ultimate consumer of the tire or vehicle shall collect the fee imposed by this section.
(c) A person that collects a fee under subsection (b):
(1) shall pay the fees collected under subsection (b):
(A) to the department of state revenue; and
(B) at the same time and in the same manner that the person pays the state gross retail tax collected by the person to the department of state revenue;
(2) shall indicate on the return:
(A) prescribed by the department of state revenue; and
(B) used for the payment of state gross retail taxes;
that the person is also paying fees collected under subsection (b); and
(3) is entitled to deduct and retain one percent (1%) of the fees required to be paid to the department of state revenue under this subsection.
(d) The department of state revenue shall deposit fees collected under this section in the waste tire management fund established by this chapter.
[Pre-1996 Recodification Citation: 13-7-23-10.3(b), (c), (d), (e).]
As added by P.L.1-1996, SEC.10. Amended by P.L.159-2021, SEC.39; P.L.118-2024, SEC.29.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 13-20-13-7
What does Indiana Code § 13-20-13-7 cover?
Section 13-20-13-7 ("New replacement tire and new vehicle sales fees") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 13-20-13-7?
A common citation format is "Indiana Code § 13-20-13-7" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 13-20-13-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.