Effective January 1, 2007, the State of Delaware will now require any person or business engaged in selling tires at retail in Delaware to:

  • Obtain a State of Delaware Retail Tire Business License (at no cost) for each location at which tires are sold; and
  • Charge a $2 Scrap Tire Fee for each tire sold at retail and remit to the State of Delaware.

   Exceptions:

  • Tires sold for farm tractors and off-highway vehicles (dirt bikes, off-road ATV).
  • Tires sold as part of a vehicle sale.
  • Wholesale tire sales.
    (In order to be considered a wholesale sale, the company must have a wholesale license and record the sale as a wholesale sale.)

If you sell tires and have not yet received a Scrap Tire License notice, please contact the Division of Revenue at (302) 577-8778 so that we may register your business and issue remittance coupons. Registration is free.

     Scrap Tire Fee Remittance Coupons - To submit Scrap Tire Fee to the State of Delaware
     Amended Forms - To correct any previously filed Scrap Tire Fee details
     Request for Change Forms - To change account information or to indicate tire operations have ceased


Purpose of this Fee


The purpose of the Scrap Tire Fee is to assist the Delaware Department of Natural Resources and Environmental Control (DNREC) in regulating scrap tire piles throughout Delaware by establishing the Scrap Tire Management Fund, a matching fund and program created to clean up existing scrap tire piles statewide.

The Retail Tire License is a means for the Delaware Division of Revenue to administer and collect the Scrap Tire Fee for DNREC's use.

For more information about DNREC's Scrap Tire Fund, please contact the Scrap Tire Management Program at (302) 739-9403 or tara.grazier@state.de.us.


Requirements for Tire Retailers


  • Step 1: Obtain a Retail Tire License
    A State of Delaware Retail Tire License must be obtained in addition to any previously acquired State of Delaware business license. There is no additional fee for a Delaware Retail Tire License.

    The following persons and/or businesses are required to obtain a Delaware Retail Tire License for each location at which tires are sold:
    • Any General Retailer engaged in selling tires in Delaware for vehicles other than farm tractors and off-highway vehicles
    • Any person or business that sells tires which are incidental to the service they are providing
    If you currently sell tires in Delaware and did not receive a Scrap Tire License notice, please contact the Delaware Division of Revenue at (302) 577-8778 to register your business and to receive remittance coupons.

    Persons or businesses engaged in selling tires in Delaware who do not currently possess a State of Delaware business license must first register their business with the state. To register your business online please visit One Stop Business Licensing and Registration or Doing Business in Delaware for more information.

  • Step 2: Collect the Scrap Tire Fee
    Any person or business required to obtain a Retail Tire License in Delaware must remit to the Delaware Division of Revenue a $2 Scrap Tire Fee for every tire sold in Delaware at retail.

    The retailer may pass this fee on to their customers, and list as a separate line item on their customers' invoices.

  • Step 3: Remit the Scrap Tire Fee
    The Scrap Tire Fee ($2 per tire sold) must be remitted monthly to the Delaware Division of Revenue, on or before the 20th day of each month for tires sold the month before.

    To remit payment, send a completed Retail Tire License Gross Receipts return and payment to:

    Delaware Division of Revenue
    P.O. Box 2340
    Wilmington, DE 19899-2340

    Checks should be made payable to the Delaware Division of Revenue.

PLEASE NOTE: Soon after obtaining and/or renewing a Retail Tire License, licensees will receive their Retail Tire License Gross Receipts coupons for the upcoming year by mail. Licensees may use these coupons or access our online Scrap Tire Fee coupons to remit payment.


More Information


     Scrap Tire Program Frequently Asked Questions
     House Bill No. 455 w/SA 2, SA 4 (Signed by Governor Minner on 06/30/2006)
     DE Code Title 7, Ch. 6 Subchapter II (§ 6040 and § 6041)

If you have any questions, please contact Michael R. Smith at (302) 577-8445.