Tire Excise

Kansas imposes a tire excise tax of 25 cents per tire on the sale of new tires for vehicles operating on public streets and highways. New tires include the tires on a new vehicle sold for the first time. Used, recapped, and retreaded tires are not subject to the tire excise tax. The tax is paid by businesses engaged in the retail sales of new tires or new vehicles.

Forms and Publications

• Tire Excise Tax Return (TE-36)
• Tire Excise Tax (KS-1530)