Illinois Department of Revenue 

       ST-8 Tire User Fee Return Instructions

                                                  General Information 
Who must file Form ST-8?
You must file this return if you sell and deliver new or used tires in Illinois at retail. 
What tires are subject to the Tire User Fee?
The Tire User Fee is imposed on new and used tires for vehicles in which persons or property may be transported or drawn 
upon a highway, as defined in the Illinois Vehicle Code, Section 1-217. The fee also applies to new and used tires for aircraft, 
special mobile equipment (such as street sweepers, road construction and maintenance machinery), and implements of 
husbandry (farm wagons and combines).
What tires are excluded from the Tire User Fee and what retail sales are exempt?
Tires excluded from the fee are, generally, those tires that are placed on a vehicle that is not transported or drawn upon a 
highway, (i.e., race cars, fork lifts, all-terrain vehicles, and lawn and garden tractors). Also, reprocessed tires are not subject to 
the fee. A “reprocessed tire” is a used tire that has been recapped, retreaded, or regrooved and that has not been placed on a 
vehicle wheel rim. However, used tires sold at retail that have not been “reprocessed” are not exempt.
Certain retail sales that are exempt from sales tax may be subject to the Tire User Fee. For example, although sales to 
government agencies, schools, and charitable organizations are exempt from sales tax, they are not exempt from the Tire 
User Fee. The following retail sales are exempt: tires sold as a part of a vehicle sale; tires sold through mail order; tires sold at 
wholesale or for resale; and tires that are not delivered in Illinois.
When is my return due?
You must file your return and pay the fee due quarterly on or before
 •   April 20 for the first quarter (January, February, March) liability period
 •   July 20 for the second quarter (April, May, June) liability period
 •   October 20 for the third quarter (July, August, September) liability period
 •   January 20 for the fourth quarter (October, November, December) liability period
Note: If the due date falls on a weekend or holiday, your return and payment are due the next business day.
How do I get help?
If you need help, call our Taxpayer Assistance Division weekdays between 8:00 a.m. and 5:00 p.m. 
at 1 800 732-8866, 217 782-3336, or 1 800 544-5304 (TTY). 
You may also visit our website at tax.illinois.gov or scan the QR code provided. 
Language assistance services are available upon request and are free of charge.
Can I file this return and pay the tax electronically?
Yes, you can use MyTax Illinois at mytax.illinois.gov to file your Form ST-8 and make your payment. You can also file Form 
ST-8 using a direct file service through an outside vendor. 

                                                  Specific Instructions
Step 1: Figure your tires subject to tire fee
Line 2  Enter the number of deductible tires you sold during the period for which you are filing. See the General Information 
section above to determine which tire sales are not subject to the Tire User Fee.
Step 2:Figure your collection allowance and net amount due
Line 5  If this return is filed and paid by the due date, you are entitled to a collection allowance. Multiply Line 3 by 10 cents ($0.10). 
Line 7  If you collected more fee than the amount due, enter the amount of the excess tire fee you collected on Line 7. 
Step 3:  Figure your payment due
Line 9  If we have notified you that you have credit and you wish to use it toward what you owe, enter the amount you are 
using on Line 9.
Line 10   Subtract Line 9 from Line 8. Enter the result on Line 10. This is the amount due.
Step 4: Sign below
An owner, officer, partner, or authorized agent of the business must sign the return. 
Penalty and Interest Information
You owe a late filing penalty if you do not file a processable return by the due date, a late payment penalty if you do not 
pay the amount you owe by the original due date of the return, a bad check penalty if your remittance is not honored by your 
financial institution, and a cost of collection fee if you do not pay the amount you owe within 30 days after a bill has been 
issued. We will bill you for any amounts owed. For more information, see Publication 103, Penalties and Interest for Illinois 
Taxes. To receive a copy of this publication, visit our website at tax.illinois.gov. 
ST-8 Instructions (R-03/24)              Printed by authority of the state of Illinois web only, one copy