The fee is not part of the base price of the tire subject to sales tax, if the fee is shown separately from the price of the tire. Example:
Tire | $50.00 | |
Sales Tax(6%) | 3.00 | |
$53.00 | (use applicable tax rate for your location) | |
Used Tire Fee | 1.00 | |
Total Due | $54.00 |
Okla. Admin. Code § 710:95-5-10