State law requires that a $1 per tire fee be collected on the retail sale of new replacement vehicle tires, but not retreaded tires.  Retailers are permitted to retain 10 percent of the fee for costs associated with the proper management of the waste vehicle tires by the retailer.  The remaining 90 percent of the fee is paid to the Department of Revenue (DOR) and may be appropriated to the Department of Ecology for cleanup of unauthorized waste tire piles.

A $1 per tire fee is levied on the retail sale of retreaded vehicle tires.  Retreaded vehicle tires does not include tires that are newly manufactured for vehicle purposes.

Retailers are permitted to retain 10 percent of the new retreaded tire fee for costs associated with the proper management of the waste vehicle tires by the retailer.  The remaining 90 percent of the fee is paid to DOR and deposited in the large debris litter account.  DOR is required to collect the number of tires sold and the fee amount collected by each retailer on the business and occupation tax return form.  DOR must incorporate a reconciliation of the number of tires sold and the amount of revenue collected by the businesses selling retail retreaded vehicle tires into the agency's regular audit cycle.
 
The large debris litter account is created in the state treasury and funds in the account may be spent only after appropriation.  Expenditures from the account may be used only for the cleanup of large debris litter along state highways, and then for general litter control activities along state highways should any moneys remain in the account.