TIRE SURCHARGE FEE // NRS 444A.090 / NAC 444A | $1.00 PER NEW TIRE SOLD

DIRECT STATUTORY SUMMARY: A mandatory $1.00 per-tire state extraction levied on every retail sale of a new vehicle tire in Nevada—95% remitted to the state and 5% retained by the seller for forced collection compliance. NAC 444A requires the receipt to disguise the tax as a 'State Recycling Fee.'

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 1991 Legislative Session (NRS 444A.090; NAC 444A invoice label 'State Recycling Fee'; line-item obligation NV-S-0201)

ENTITIES APPROVING / BENEFITING:

Department of Taxation
Division of Environmental Protection

ENTITIES PAYING / OPPOSING:

Working-Class Drivers
Independent Tire Shops

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0201)

Official Classification: Retail — New tire state recycling fee
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: customer_invoice_collected_for_state
Bill Surface & Pass-Through: tire purchase invoice — statutory direct pass-through
Verification Status (2026-10-25): statute_and_regulation_identified — Seller remits 95% to state; retains 5% for administrative costs. Identified as State Recycling Fee on sales receipt under NAC 444A.

View Statutory Authority Detail (NV-S-0201) → · Dept. of Taxation Category Index (NV-S-0185) → · Official Source (https://www.leg.state.nv.us/NRS/NRS-444A.html) →

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