Alaska Tire Fees Quarterly Return Instructions
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2Alaska Tire Fees Quarterly Return Instructions
General Information
ACH Debit (EFT) - OTIS accommodates Automated Clearing
House (ACH) debit payments. If your bank account has a
In the State of Alaska there is a $2.50 tire fee imposed on the
debit block, your online payment request will be rejected by
sale of all new tires (whether studded or not) for motor vehicles
your bank. Rejected payments may result in late payment
designed for use on a highway. New tires include unused
penalties and/or interest.
tires customarily sold by tire dealers as well as retreaded or
remanufactured tires. Tires subject to the fee include automobile,
If you think your bank account has a debit block, contact your
motorcycle, truck, and trailer tires, including tires for rigs and
bank before making an online payment to register the State of
devices intended to be hitched or trailed behind a motor vehicle
Alaska as an authorized ACH debit originator. The company ID
designed for highway use. Off-road tires such as those used on
for the Alaska Department of Revenue is 0000902050.
lawn mowers, farm equipment, racing cars, and similar vehicles
that are not designed by the manufacturer for highway use are
Credit Cards or ACH Credit - OTIS cannot accept credit cards
not subject to the fee.
or ACH credit transactions for this tax program.
An additional $5.00 fee is imposed on the sale of tires with metal
Wire Transfers - If you are paying by wire transfer, log on to the
studs or spikes weighing more than 1.1 grams each (“heavy
OTIS website at for instructions.
studs”). The $5.00 fee also applies to the installation of heavy
metal studs in a new or used tire.
Checks - Note that if your total payment exceeds $100,000 you
Sales to a federal, state, or local government agency for official
are required to pay electronically or by wire transfer. If you are
paying by check, make your check payable to the State of Alaska
use are exempt from both the $2.50 fee and the $5.00 fee on tires
and mail it with your return to:
with heavy metal studs. Sales for resale are also exempt from
both portions of the fee. A certificate of use must be obtained for
TAX DIVISION
these sales. Other transfers that are not subject to the fee include
ALASKA DEPARTMENT OF REVENUE
the sale of used tires and certain replacements of defective tires.
Sales to nonprofit and charitable organizations are not exempt
PO BOX 110420
JUNEAU AK 99811-0420
from the tire fees.
Tire fees are due at the time of the sale or service. The seller
Penalties
Late filing of return. Returns not filed by the due date are subject
is required to collect the fees at the time of the sale or service
and the seller is also required to file a return and remit the fees
to a failure to file penalty of 5% of the unpaid fees for each 30 day
collected to the Alaska Department of Revenue. The seller is
period or portion of a period the return is late, up to a maximum
of 25%.
liable for the fees if the seller fails to collect the fees. A seller is
liable for the fees, as well as penalties and interest in the same
manner as if the fees were taxes under AS 43.
Late payment of tax. If the full amount of fees is not paid when
due, the return is subject to a failure to pay penalty of 5% of the
A return is required to be filed for each calendar quarter. The
unpaid fees for each 30 day period or portion of a period that the
payment is late, up to a maximum of 25%. If during any period
return is due the 30th day of the month following the end of
or portion of a period, both the failure to file and failure to pay
the calendar quarter:
penalties are applicable, only the failure to file penalty is imposed.
Quarter Qtr Ending Date
Return Due Date
1
March 31
April 30
Interest
2
June 30
July 30
Under Alaska Statute 43.05.225, interest will be assessed on any
3
September 30
October 30
unpaid or delinquent fees. Interest is compounded quarterly at
4
December 31
January 30
the applicable rate each quarter. Refer to or
contact the Tax Division for applicable rates.
How To File
Records
File online return – File your Tire Fees Quarterly Return using
All fee payers are required to keep adequate records pertaining
the Online Tax Information System (OTIS) at:
to each line item on the return. Records may include, but are
gov. You may also pay your tax online at this site.
not limited to, general ledgers, invoices, and inventory schedules.
File paper return - Mail completed return to:
Line By Line Instructions
TAX DIVISION
A person subject to the fee should refer to the statute, AS
43.98.025 for further guidance before filing the return.
ALASKA DEPARTMENT OF REVENUE
PO BOX 110420
JUNEAU AK 99811-0420
Top of Page
• Enter the EIN or SSN and Alaska business license number of
the person filing the return (the seller).
Payment
• Enter the calendar quarter ending date for which the return is
Pay your taxes using the Online Tax Information System (OTIS) at
being filed (see above).
. Note that you must be an existing taxpayer
• Check the box if the filing is to amend a prior return.
with the Tax Division to pay electronically. If you are a first-time
• Enter the name, mailing address, e-mail address, telephone
taxpayer, contact the Tax Division at (907) 465-2320 or visit www.
number and fax numbers for the seller.
tax.alaska.gov for information.
0405-200i - Rev 09/12 - page 1
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