Federal Tire Excise Tax Filing Online — Form 720, 2026
Tire manufacturers and importers must report and remit federal excise tax on taxable tires sold in the U.S. The tax is based on each tire's maximum rated load capacity over 3,500 lbs. EasyFile720 calculates your liability automatically.
- All 3 tire IRS numbers (108, 109, 113) in one filing
- Standard & steering super single: $0.0945 / 10 lbs over 3,500 · Nos. 108, 113
- Biasply / non-steering super single: $0.04725 / 10 lbs over 3,500 · No. 109
- Tax funds the Highway Trust Fund for road & infrastructure
🔘 Quick Reference — Tire Tax 2026
All Taxable Tire Types Covered by EasyFile720
Three IRS numbers apply to taxable tires, differentiated by construction. The tax applies only to the maximum rated load capacity in excess of 3,500 lbs — the first 3,500 lbs of capacity are always exempt.
Standard Taxable Tires
Taxable tires of the type used on highway vehicles, other than biasply or super single tires. The tax is $0.0945 for each 10 pounds of the tire's maximum rated load capacity over 3,500 pounds.
Examples: passenger car radials, light truck radials, heavy truck radials, bus tires, highway trailer tires
Biasply / Super Single (non-steering)
Biasply tires and super single tires that are not designed for steering are taxed at the reduced rate of $0.04725 per 10 lbs of load capacity over 3,500 lbs — half the standard rate.
Examples: biasply truck tires, wide-base super single drive/trailer tires (e.g., 445/50R22.5)
Super Single for Steering
Super single tires designed for steering are taxed at the full $0.0945 per 10 lbs of load capacity over 3,500 lbs — the same rate as standard tires, not the reduced biasply rate.
Examples: wide-base single steer-axle tires (e.g., 385/65R22.5 steer)
3,500-lb load-capacity threshold applies to every tire: The tax is calculated only on the maximum rated load capacity exceeding 3,500 lbs, in 10-lb increments. A standard tire rated 6,000 lbs is taxed on 2,500 lbs → (2,500 ÷ 10) × $0.0945 = $23.625 per tire. Tires rated at or below 3,500 lbs are entirely exempt. EasyFile720 applies this automatically for each tire sold.
Complete 2026 Tire Excise Tax Rate Table
All rates effective for 2026. Enter the total taxable weight sold per category and EasyFile720 calculates your quarterly liability automatically.
| Tire Type | IRS No. | 2026 Rate | Weight Exemption | IRC Section |
|---|---|---|---|---|
| Standard taxable tires (other than biasply / super single) | 108 | $0.0945 / 10 lbs | First 3,500 lbs of load capacity exempt | § 4071 |
| Biasply or super single, not for steering | 109 | $0.04725 / 10 lbs | First 3,500 lbs of load capacity exempt | § 4071 |
| Super single tires designed for steering | 113 | $0.0945 / 10 lbs | First 3,500 lbs of load capacity exempt | § 4071 |
📐 Worked Example — How to Calculate Tire Excise Tax
A tire manufacturer sells 200 highway radial truck tires in Q2. Each tire weighs 75 lbs. Here's how the excise tax is calculated:
EasyFile720 performs this calculation automatically. Just enter the number of tires sold and the weight per tire (or aggregate taxable weight) for each IRS number.
Who Is Required to File the Tire Excise Tax?
The tire excise tax is imposed on the manufacturer or importer at the point of first sale — not on wholesalers, retailers, or vehicle owners.
U.S. Tire Manufacturers
Any domestic manufacturer who produces taxable tires and sells them to a first unrelated buyer — including wholesalers, dealers, or OEM automotive manufacturers — is liable for the tax at the time of sale.
Importers
Any company that imports tires from abroad into the U.S. for sale. The excise tax liability arises at the point of first sale after importation, regardless of the country of origin.
OEM Tire Suppliers
Tire manufacturers who sell tires directly to vehicle manufacturers (OEM) as original equipment are also liable — the automotive assembly plant is the "first buyer" and the OEM tire sale is the taxable event.
Retailers and vehicle owners are NOT liable. If you purchase tires from a domestic manufacturer or importer who has already remitted the excise tax, you do not need to file Form 720 for those tires. The tax is effectively embedded in the wholesale cost before the tire reaches your inventory.
Filing Tire Excise Taxes on Form 720
Tire taxes are Part I taxes — they require quarterly filing and semimonthly EFTPS deposits if your tax liability exceeds $2,500 per quarter.
Select your tire types
Choose which tire categories you sold this quarter — standard taxable tires (IRS No. 108), biasply/non-steering super single (IRS No. 109), and/or super single for steering (IRS No. 113). EasyFile720 displays only the lines applicable to your selections.
Enter load capacity and quantity per category
Enter the maximum rated load capacity and number of tires for each category. Only the load capacity over 3,500 lbs is taxed, in 10-lb increments. EasyFile720 applies the 3,500-lb threshold automatically.
Review your calculated tax liability
EasyFile720 computes ((load capacity − 3,500) ÷ 10) × rate × quantity ($0.0945 for IRS Nos. 108 and 113; $0.04725 for IRS No. 109), sums all lines, and checks whether your total Part I liability triggers EFTPS deposit requirements.
Complete Schedule A & submit
Record your semimonthly tax liabilities on Schedule A, confirm your EFTPS deposits, and e-file your Form 720. EasyFile720 handles Schedule A automatically and flags any deposit shortfalls before submission.
📅 Quarterly Filing Deadlines
⚡ EFTPS Deposit Requirement
If your net Part I tax liability exceeds $2,500 for the quarter, semimonthly EFTPS deposits are required. Deposits are due by the 14th day following each semimonthly period. EasyFile720 tracks your running liability and alerts you when deposits are due.
🛣️ Highway Trust Fund
Revenues from IRS Nos. 108, 109, and 113 flow into the Highway Trust Fund, which finances federal highway and transit programs under 23 U.S.C. The tax was established under IRC § 4071 and has been in place since 1956, when the Interstate Highway System was created.
Tire Excise Tax — Common Questions
Ready to file your tire excise taxes?
IRS Nos. 108, 109, and 113 — all three tire categories handled in one guided quarterly filing workflow.