Alaska Tire Fees Quarterly Return Instructions Page 2
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2Alaska Tire Fees Quarterly Return Instructions
• Enter the name of a contact person, the title of that person
Schedule A - Tire Inventory
and the telephone number for the individual. This individual
Each seller who collects the tire fee must keep a record of
is the person you authorize the department to contact as your
inventories each month under 15 AAC 98.090(a) and inventories
representative if the department has a question regarding the
must be reported on the quarterly return. Inventory should be
return.
kept for all tires, tires subject to the fee, studded tires subject to
the fee, and tires not subject to the fee.
Fee Calculation
Line 1 - Enter the total number of new tires sold in the state.
New Unstudded Tires Subject to the Tire Fee (Column A).
This includes all new tires manufactured for vehicles designed
Include in the total all new tires, whether studded or not and
for highway use. This does not include new studded tires (see
exempt tires reported on Line 2.
Column B) or off-road tires, used tires, or tires upon which the fee
has already been paid.
Line 2 - Enter the total number of new tires sold to exempt entities,
as summarized in Column D of the Supporting Schedule of
Exempt Tire Sales.
New Studded Tires Subject to the Tire Fee (Column B).
This includes all new studded tires manufactured for vehicles
designed for highway use. This does not include used studded
Line 3 - Enter the number of taxable new tires sold in the state.
tires or studded tires upon which the fee has already been paid.
This number is Line 1 less Line 2.
Total New Tires Subject to the Tire Fee (Column C).
Line 5 - Enter the total fees on new tires. Multiply Line 3 by Line 4.
This should equal column A plus column B.
Line 6 - Enter the total number of studded tires sold. Include
Line 1 - Enter the tire inventory on the first day of the quarter.
tires imbedded with metal studs or spikes weighing more than
This should equal the ending inventory from the last quarter. If
1.1 grams each. Include the number of exempt studded tires
this does not match, attach an explanation.
reported in Line 8.
Line 7 - Enter the total number of tire stud installation services
Line 2 - Enter all tires purchased, produced, or otherwise received
during the quarter.
performed. Include only installations of metal studs weighing
more than 1.1. grams each. Include the number of exempt stud
Line 3 - Enter all tires sold or transferred in the quarter, including
installations reported in Line 8.
all sales to exempt purchasers. The sum of Column A, Line 3 and
Column B, Line 3 should match Page 1, Line 1 for Tires Subject
Line 8 - Enter the total number of studded tires sold and tire
stud installations performed for exempt entities as summarized in
to the Fee, and Column B, Line 3 should match Page 1, Line 6
for Studded Tires Subject to the Fee. If it does not match, attach
Column E of the Supporting Schedule of Exempt Tire Sales.
an explanation.
Line 9 - Enter the total number of taxable studded tires and stud
Line 4 - Enter any adjustments to inventory not accounted for on
installations performed. Add Lines 6 and 7, subtract Line 8.
Lines 2 and 3. Attach an explanation.
Line 11 - Enter the total fees on studded tires and stud
installations. Multiply Line 9 by Line 10.
Supporting Schedule Of Exempt Tire Sales
Tire sellers must complete this schedule if they sold new tires,
Line 12 - Enter the total tire fees for all new tires sold, studded
studded tires, or performed stud installation services for exempt
tires sold and stud installations performed. Add Lines 5 and 11.
purchases, as provided by AS 43.98.025(g). The number of
exempt tires reported on the supporting schedule must agree
Line 13 - Enter 5% of the amount on Line 12. The amount cannot
with the number of exempt tires and services reported on Lines
exceed $900. Enter $0 if the tax amount due is not paid timely.
2 and 8 of the Tire Fees Quarterly Return (Form 200). You must
have a current year Tire Fees Certificate of Use (Form 201)
Line 14 - Enter the total tire fees due this quarter. Subtract Line
for each tax exempt purchaser entered in this section. This
certificate must be kept on hand for three years. Additional pages
13 from Line 12.
may be added as necessary.
Line 15 - Use this line only if this is an amended return for a
previous quarter. You must check the box at the top of the form
If You Need Help
to indicate that this is an amended return. Enter the amount from
If you have any questions, need additional information or
Line 16 (“Amount Due”) from the ORIGINAL tire fee return for this
require other assistance, call (907) 269-6620. Current forms,
quarter.
instructions, statutes and regulations are available online at www.
tax.alaska.gov.
Line 16 - Subtract Line 15 from Line 14. This is the amount due
for tire fees for the quarter.
Sign and date the return. The return must be signed by a
person authorized by law to act on behalf of the seller.
0405-200i - Rev 09/12 - page 2
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