California Form CDTFA-501-TF is the California Tire Fee Return that every retailer of new tires in California must file with the California Department of Tax and Fee Administration to report and remit the $1.75-per-tire fee imposed under Public Resources Code section 42885. The fee funds California’s waste tire recycling program and is collected from the buyer at the point of sale, then passed through to the state.
If you sell even one new tire at retail — at a tire shop, an auto dealership, a farm equipment store, a construction equipment yard, or as part of a long-term lease — you owe this return on time, every period, even when you sold zero tires. According to CDTFA’s published guidance through its Tire Fee program page, thousands of California retailers file the 501-TF each quarter, and a missed return triggers a 10% late penalty plus interest from day one.
Here’s exactly what you’ll learn in this guide:
- 🛞 What every line, box, and schedule on the 501-TF means in plain English
- 📅 When the return is due, how to file online, and what to do when you miss the deadline
- 🧾 Three full filled-out examples using a tire shop, a car dealer, and a farm equipment seller
- ⚠️ The 10 most common mistakes that trigger penalties, audits, or notices of determination
- ✅ A pre-filing checklist you can run before you click “Submit”
What the Form Is and Who Must File It
The CDTFA-501-TF is the official quarterly or yearly California Tire Fee Return that retail sellers and certain self-consumers of new tires use to report tire counts and remit the $1.75 per-tire fee. The fee has stayed at $1.75 since January 1, 2005, according to the CDTFA tire fee rate table, and it is collected by the seller from the buyer at the time of sale.
You must file the 501-TF if you sell new tires at retail in California, including tire stores, mobile installers, auto repair shops that sell tires, motor vehicle dealers selling new or used vehicles with new tires (including the spare), trailer dealers, motorcycle dealers, off-road equipment dealers, and farm or construction equipment retailers. The fee also reaches lessors who lease vehicles for more than four months, because under CDTFA annotation 5/28/09 those long-term lessors are treated as retail sellers of the tires mounted on the leased vehicle.
Short-term rental car companies are not retail sellers under that same annotation, but they are purchasers who must self-report the fee on the new tires that come on their fleet vehicles when their seller did not collect it. That self-report still happens on the 501-TF. The form must be filed even when you had zero tire sales for the period, because CDTFA’s Getting Started guide treats a missing return as a failure to file regardless of activity.
The agency that administers the return is the CDTFA, working in partnership with CalRecycle and the California Air Resources Board. The statutory authority is the California Tire Recycling Act at Public Resources Code section 42885 et seq., and the program has been in place since July 1, 1990.
Before You Start: Documents and Information You Need
Before opening the return, gather everything in one place. The 501-TF is short, but the underlying records the CDTFA can demand on audit are not. You need clean, reconciled numbers, not estimates. Pulling the documents below first cuts filing time to under fifteen minutes and shields you in audit.
- CDTFA account number. Your tire fee account number prints on every prior return and on your registration confirmation. Without it, you cannot log in to file. Lose it and you must call 1-800-400-7115 to recover it.
- Username and password for CDTFA Online Services. This is the portal where the 501-TF is filed. If you forgot it, the portal offers a self-reset.
- Total count of new tires sold at retail during the period. Pull this from your point-of-sale system, not from invoices, to avoid double counting.
- Total count of new tires self-consumed. Tires you put on your own shop trucks count as self-consumed and owe the fee.
- Location-by-location breakdown. Schedule 1A breaks tire counts by business location, so you need a count per store.
- Spare tires sold with vehicles. Dealers must include the spare tire that ships with each new or used vehicle in the count.
- Excess fee collected, if any. If you charged a customer $2.00 instead of $1.75 by mistake, that overage is reported separately and remitted in full.
- Bank account or credit card for payment. ACH debit is free through the portal; credit card payment carries a 2.3% service fee charged by the third-party processor.
- Prior period return for reference. Filing frequency and prior balances roll forward, so the prior return tells you which quarter or year you are in.
- Sales records to back the count. CDTFA recordkeeping rules require you to keep tire sale records on the premises for verification.
Where to Get the Form and How to Access It
The 501-TF is a portal-based return, not a paper form most retailers will ever print. The official online filing path lives at the CDTFA Online Services login, and the agency’s walkthrough page sits at the Tire Fee return instructions. Almost every retailer files there.
If you need the paper version — for example, when the portal is down or when you must file an amended return outside the online window — you can request a paper CDTFA-501-TF by calling the CDTFA Customer Service Center at 1-800-400-7115. The agency will mail or email a fillable PDF. Paper filing is allowed but not encouraged, and any payment of $10,000 or more must still go by electronic funds transfer under Revenue and Taxation Code section 55050.
You can also access the California Tire Fee Tax Guide at CDTFA’s program page for context on rates, exemptions, and recent law changes. The guide is the single most reliable secondary source for filers because it is updated when statutes change.
If you are not yet registered, you must register for a tire fee account before you can file. Registration is free and runs through the CDTFA online registration portal. Without a tire fee account, the 501-TF will not appear in your online dashboard.
Step-by-Step: How to Fill Out CDTFA-501-TF Line by Line
The 501-TF is built around three logical pieces: a header that identifies you and the period, Schedule 1A that breaks tires by location, and the calculation block that converts the count to dollars. Follow the order the portal presents, because skipping ahead does not save time and can scramble the auto-calculations.
Account Number
The first field on the return asks for your CDTFA tire fee account number. In plain English, this is the unique ID the state uses to know it is you filing.
To answer it, copy the number exactly as it appears on your registration confirmation or any prior 501-TF, including any leading zeros. The portal pre-fills this when you log in, so most filers never type it.
For example, Carlos Rivera, owner of Rivera Tire & Wheel in Fresno, sees his account number 099-123456 pre-filled when he logs in, and he confirms it matches the number on his last quarterly return. He does not retype it.
A common edge case is a multi-entity owner. If Carlos also owns a separate LLC that sells tires, that LLC has its own account number and its own 501-TF. He cannot combine the two on one return.
A common mistake is typing in an old account number after a business restructure. The direct consequence is that the payment posts to a closed account, the live account shows a missed return, and CDTFA mails a Notice of Determination with a 10% penalty.
A misconception filers carry is that the seller’s permit number and the tire fee account number are the same. They are not. The seller’s permit covers sales tax; the tire fee account is separate and starts with a different prefix.
Reporting Period
The reporting period field asks which quarter or year you are filing for. In plain English, it pins your return to a specific window of sales.
To answer it, select the period that matches the sales you are reporting. Quarterly filers see four periods per year; yearly filers see one. The portal lists open periods under the Periods tab.
For example, Priya Shah, who runs a single-location shop in San Jose on quarterly filing, picks 01/01/2026 – 03/31/2026 when she files in April 2026.
A common edge case is filing for a period before your registration date. If you registered mid-quarter, you still file the full quarter and report only the days you were registered.
A common mistake is filing the current period when the prior period is still open and unfiled. The direct consequence is that the older period stays delinquent, accruing penalty and interest while you think you are caught up.
A misconception is that yearly filers can choose any twelve-month window. They cannot. The yearly period is the calendar year, January 1 through December 31, with the return due January 31.
Due Date
The due date field is informational on the portal and printed on the paper form. In plain English, it tells you the last day to file and pay without penalty.
To answer it, you do not type anything. You simply confirm the date the portal shows. The CDTFA tire fee guide sets the due date as the 15th day of the month following the reporting period for quarterly filers, and January 31 for yearly filers.
For example, Priya’s first-quarter 2026 return shows a due date of April 15, 2026. She schedules her ACH debit for April 14 to be safe.
A common edge case is a due date that falls on a weekend or state holiday. In that situation, the due date rolls to the next business day, but only by one day, so do not assume a long grace period.
A common mistake is treating the postmark date as the filing date for online returns. Online returns must be submitted (not just started) by 11:59 p.m. Pacific on the due date. A return started at 11:55 p.m. but submitted at 12:02 a.m. is late.
A misconception is that paying late but filing on time avoids the penalty. It does not. Both the return and the payment must be on time, or a 10% penalty applies to the unpaid fee.
Business Name and Address
This block asks for your legal business name and the address tied to your tire fee account. In plain English, it tells the state who and where you are.
To answer it, confirm that the pre-filled name and address match your current legal records. If you moved, update the address in the Account tab before filing the return.
For example, Big Valley Farm Equipment of Modesto confirms its address as 1450 Crows Landing Rd, Modesto, CA 95351 before filing.
A common edge case is a DBA. The legal name on the return must be the entity name, not the DBA, even if customers know you only by the DBA.
A common mistake is filing under a stale address after a move. The direct consequence is that any CDTFA correspondence — including audit notices and refund checks — goes to the old address, and you may miss a deadline you never saw.
A misconception is that a P.O. Box is fine for the business address. CDTFA requires a physical location for the registered address, though you may add a separate mailing P.O. Box.
Schedule 1A — Summary by Location
Schedule 1A asks for the number of new tires sold or self-consumed at each business location. In plain English, it splits your total tire count by store so the state can match it to local recycling data.
To answer it, enter one row per location with the count of new tires for that period. The portal lists each registered location automatically. According to the CDTFA filing video walkthrough, this is the first data screen after the period selection.
For example, Carlos at Rivera Tire & Wheel reports 842 tires at his Fresno location and 317 at his Clovis location for a total of 1,159.
A common edge case is a closed location. You still file a row showing zero tires for any location open at any point during the period; only fully deregistered locations drop off.
A common mistake is rolling all locations into one row. The direct consequence is a Schedule 1A reconciliation flag during audit, because the portal compares per-location counts against historical patterns.
A misconception is that “self-consumed” tires belong on a separate form. They do not. Tires you mounted on your own shop trucks go on Schedule 1A at the location where they were installed.
Line 1 — Total Number of New Tires Sold
Line 1 asks for the total count of new tires sold at retail during the period. In plain English, it is the sum of every Schedule 1A row.
To answer it, enter a whole number. No decimals, no fractions. The portal auto-sums Schedule 1A into Line 1, so you usually do not type here.
For example, Priya enters 1,159 on Line 1, matching her Schedule 1A total exactly.
A common edge case is bulk wholesale sales to another retailer. Those are not retail and do not belong on Line 1; the downstream retailer reports them when sold to the end user.
A common mistake is including used tires or retreads. The fee applies only to new tires, and counting used tires inflates the fee owed and is hard to claw back without an amended return.
A misconception is that tires sold to out-of-state customers always count. They do if delivery happens in California; they do not if the seller delivers the tires to a point outside California. The CDTFA tire fee program page explains the in-state delivery rule.
Line 2 — Rate of Fee per Tire
Line 2 is the per-tire fee rate, which is currently $1.75. In plain English, it is the dollar amount the state charges for each new tire.
To answer it, you do not type anything. The portal hardcodes the rate based on the statutory schedule under PRC 42885. The rate has been $1.75 since January 1, 2005, and remains $1.75 in 2026.
For example, Carlos sees $1.75 on Line 2 and moves on.
A common edge case is filing an amended return for a period before 2005, when the rate was lower. The portal does not allow that; you must call CDTFA to file a paper amendment.
A common mistake is overriding the rate. You cannot, and trying to do so on a paper form invalidates the return.
A misconception is that the rate is per axle or per vehicle. It is per tire, including the spare on a new vehicle.
Line 3 — Total Amount of Fees
Line 3 multiplies Line 1 by Line 2 to get the gross fee due. In plain English, it is your raw bill before any retailer reimbursement.
To answer it, enter the result of Line 1 × Line 2. The portal calculates this automatically.
For example, Priya’s Line 3 reads $2,028.25 (1,159 × $1.75).
A common edge case is a mid-period rate change. None applies in 2026, but if a future change happens mid-quarter, CDTFA splits the period into two sub-periods.
A common mistake is rounding Line 3 to the nearest dollar. Do not round. CDTFA matches Line 3 to the penny.
A misconception is that Line 3 is what you remit. It is not. Line 3 is gross; you subtract a retailer reimbursement on Line 4.
Line 4 — Retailer Reimbursement (1.5%)
Line 4 lets the retailer keep 1.5% of the fee as reimbursement for collection costs. In plain English, the state pays you a small handling fee.
To answer it, multiply Line 3 by 0.015 and enter the result. The portal does this automatically. Per the historical instructions on the legacy 501-TF, this 1.5% retainer has been part of the form since the program began.
For example, Priya’s Line 4 reads $30.42 (2,028.25 × 0.015).
A common edge case is a late return. If you file late, you forfeit the 1.5% reimbursement, and Line 4 must be entered as $0.00.
A common mistake is taking the 1.5% on a late filing. The direct consequence is an under-remittance notice plus penalty and interest on the unauthorized retainer.
A misconception is that the 1.5% covers credit card fees. It does not. It is a flat statutory reimbursement for any collection cost, not earmarked.
Line 5 — Net Fee Due
Line 5 is Line 3 minus Line 4, the net fee owed after retainer. In plain English, this is your real tab before any late charges.
To answer it, subtract Line 4 from Line 3. The portal does this automatically.
For example, Priya’s Line 5 reads $1,997.83.
A common edge case is a return with zero tires. Line 5 is then zero, but you still must file the return.
A common mistake is paying Line 3 instead of Line 5 and forgetting to take the retainer. The direct consequence is an overpayment that must be claimed back via a CDTFA-101 claim for refund.
A misconception is that Line 5 includes any sales tax. It does not. The tire fee is separate from sales tax and reported separately.
Line 6 — Penalty
Line 6 captures the late-filing or late-payment penalty. In plain English, it is the 10% surcharge for missing the deadline.
To answer it, enter 10% of Line 5 if you are filing or paying after the due date. Enter $0.00 if you are on time. The portal flags lateness automatically.
For example, Marcus Lee, who files his Q1 2026 return on April 22 instead of April 15, owes a Line 6 penalty of 10% of his Line 5.
A common edge case is timely filing with late payment. The 10% penalty still applies to the unpaid fee, even though the return itself was on time.
A common mistake is leaving Line 6 blank when filing late. The system will assess the penalty anyway and bill you, but the missing entry suggests inattention and can flag the account for follow-up.
A misconception is that a first-time late filer gets a free pass. There is no first-offense waiver baked into the form, though CDTFA’s relief request process can excuse penalty for reasonable cause if you apply separately.
Line 7 — Interest
Line 7 captures interest on the late fee. In plain English, it is the time-value charge for paying after the due date.
To answer it, multiply Line 5 by the current monthly interest rate posted on the CDTFA interest rate table and round to the nearest cent. The portal calculates this for you when you enter your payment date.
For example, if Marcus’s interest rate is 0.5833% per month and he is one month late, his Line 7 is roughly 0.58% of Line 5.
A common edge case is partial-month interest. CDTFA charges a full month’s interest for any portion of a month that the payment is late, so one day late and thirty days late carry the same interest in that month.
A common mistake is using the prior-year interest rate. CDTFA updates rates every six months, and the wrong rate produces a small underpayment that grows.
A misconception is that interest waives if penalty waives. It does not. Even when penalty is excused for reasonable cause, interest continues to run.
Line 8 — Total Amount Due
Line 8 is the sum of Lines 5, 6, and 7. In plain English, this is the check you write to CDTFA.
To answer it, add Lines 5, 6, and 7. The portal totals automatically.
For example, Priya’s Line 8 — filed on time — reads $1,997.83. Marcus’s late-filed Line 8 reads about $2,200 after penalty and interest.
A common edge case is a credit balance from a prior period. You may apply that credit on Line 8, but only after you contact CDTFA to confirm the credit is posted.
A common mistake is paying Line 8 by personal check from a non-business account. CDTFA accepts the payment, but the audit trail is harder, and large payments by personal check can trigger inquiry.
A misconception is that Line 8 includes any CalRecycle recycling charge. It does not. Recycling fees you charge customers are separate and not remitted to CDTFA on the 501-TF.
Excess Fee Collected
The portal asks whether you collected more fee than you owe. In plain English, this catches situations where you charged customers more than $1.75 per tire.
To answer it, select Yes if you over-collected, then enter the excess amount. Select No otherwise. According to the CDTFA filing tutorial, the default is No.
For example, Carlos charged $2.00 per tire on 50 tires by mistake. His excess is $12.50 (50 × $0.25), and he reports it here.
A common edge case is a refund issued to the customer. If you refunded the over-collection before filing, you have nothing to report here.
A common mistake is keeping the excess. You cannot. Excess fee collected belongs to the state and must be remitted in full.
A misconception is that the 1.5% retainer applies to excess. It does not. The retainer applies only to the statutory fee, not the over-collection.
Signature and Declaration
The signature block asks the filer to declare the return is true and correct under penalty of perjury. In plain English, you are swearing to the numbers.
To answer it, type your name, title, phone number, and email, then enter your portal password to authorize the e-signature. Paper filers ink-sign the form.
For example, Janet Owens, controller for Big Valley Farm Equipment, signs as Janet Owens, Controller, (209) 555-0143, janet@bigvalleyfe.com.
A common edge case is a paid preparer. If a CPA prepares the return, the preparer signs a separate block and provides their PTIN.
A common mistake is signing with a name that does not match the registered owner. The direct consequence is a rejected return and a request for re-signature.
A misconception is that the e-signature is non-binding. It is fully binding under California law and carries the same perjury risk as a wet signature.
Three Filled-Out Examples Using Real Scenarios
Each example below follows one named filer through the whole 501-TF for the first quarter of 2026, due April 15, 2026.
Example 1 — Carlos Rivera, Rivera Tire & Wheel (two locations, on-time filer)
| Form Section | What Carlos Enters |
|---|---|
| Account Number | 099-123456 (pre-filled) |
| Reporting Period | 01/01/2026 – 03/31/2026 |
| Business Name | Rivera Tire & Wheel, LLC |
| Schedule 1A — Fresno | 842 tires |
| Schedule 1A — Clovis | 317 tires |
| Line 1 Total Tires | 1,159 |
| Line 3 Gross Fee | $2,028.25 |
| Line 4 Retainer (1.5%) | $30.42 |
| Line 5 Net Fee | $1,997.83 |
| Excess Fee Collected | $0.00 |
| Line 8 Total Due | $1,997.83 |
| Signature | Carlos Rivera, Owner, on 04/10/2026 |
Example 2 — Priya Shah, Shah Auto Sales (used-car dealer with new spares)
| Form Section | What Priya Enters |
|---|---|
| Account Number | 099-654321 (pre-filled) |
| Reporting Period | 01/01/2026 – 03/31/2026 |
| Business Name | Shah Auto Sales, Inc. |
| Schedule 1A — San Jose | 64 tires (16 used cars × 4 new spares each is wrong; she counts only new tires actually mounted: 12 new-tire installs + 16 spares = 64) |
| Line 1 Total Tires | 64 |
| Line 3 Gross Fee | $112.00 |
| Line 4 Retainer (1.5%) | $1.68 |
| Line 5 Net Fee | $110.32 |
| Line 8 Total Due | $110.32 |
| Signature | Priya Shah, President, on 04/12/2026 |
Example 3 — Janet Owens, Big Valley Farm Equipment (late filer with excess)
| Form Section | What Janet Enters |
|---|---|
| Account Number | 099-998877 (pre-filled) |
| Reporting Period | 01/01/2026 – 03/31/2026 |
| Business Name | Big Valley Farm Equipment, Inc. |
| Schedule 1A — Modesto | 410 tires |
| Line 1 Total Tires | 410 |
| Line 3 Gross Fee | $717.50 |
| Line 4 Retainer | $0.00 (forfeited — late) |
| Line 5 Net Fee | $717.50 |
| Excess Fee Collected | $20.50 (charged $2.00 on 82 tires) |
| Line 6 Penalty (10%) | $71.75 |
| Line 7 Interest (one month) | $4.18 |
| Line 8 Total Due | $814.93 |
| Signature | Janet Owens, Controller, on 04/22/2026 |
How to File the Completed Form
CDTFA offers two filing channels for the 501-TF, with a strong preference for the online channel.
Online through CDTFA Online Services. Log in at the Online Services portal, click the California Tire hyperlink under the Accounts tab, then click File Return on the open period. Filing is free; ACH debit payment is free; credit card carries a 2.3% processor fee. Processing is instant, and the confirmation page is your proof of filing — print it and save the confirmation number.
Paper by mail. Mail the signed paper CDTFA-501-TF with a check payable to California Department of Tax and Fee Administration to PO Box 942879, Sacramento, CA 94279-7072. There is no filing fee. Allow 4–6 weeks for processing. Keep a copy of the signed form, the certified mail green card, and the canceled check as your proof of filing. Payments of $10,000 or more must be made by EFT under RTC 55050 regardless of how you file the return.
Walk-in. You may file at a CDTFA field office by appointment, paying by check, money order, or cashier’s check. There is no fee, and the office gives you a date-stamped receipt as your proof of filing.
Fax. Faxing is generally not accepted for the 501-TF. If you must use fax, call 1-800-400-7115 first to confirm the field office will accept it, and follow up with a mailed original.
After payment, save the confirmation number, the email confirmation if any, and a printout of the submitted return. Those three items are your audit defense.
What Happens After You File
Once you submit the 501-TF online, CDTFA’s system posts the return immediately and your Periods tab updates from Open to Filed. The payment posts within 1–2 business days for ACH debit and same-day for credit card. You will not get a confirmation email by default — the on-screen confirmation page is the official record.
If your return raises a flag — for example, a sudden drop in tire counts versus the prior quarter — CDTFA may send a return verification letter asking for backup records. You typically have 30 days to respond. Ignoring the letter triggers an audit referral. CDTFA’s audit guidance explains the timeline.
If you overpaid, you can either apply the credit to the next period or file a CDTFA-101 claim for refund within three years of the overpayment. Refund processing takes 8–12 weeks. If you underpaid, expect a Notice of Determination within 60–90 days assessing the difference plus penalty and interest.
CDTFA shares aggregate tire-sale data with CalRecycle, which uses it to fund tire recycling programs. Your individual return data is confidential under RTC section 55381 and is not shared with the public.
Mistakes to Avoid When Filling Out the Form
- Counting used tires. The fee is on new tires only; including used tires inflates Line 1 and overpays the state.
- Forgetting the spare. Vehicle dealers must include the spare tire in Line 1; missing it understates the fee and triggers an audit adjustment.
- Skipping a zero-activity period. A return is required even when you sold no tires; skipping it creates a delinquency and a late penalty.
- Taking the 1.5% retainer on a late return. The retainer is forfeited the moment the return is late; taking it creates an under-remittance.
- Mixing locations on Schedule 1A. Each registered location gets its own row; consolidating them flags the return for review.
- Filing under a stale address. Notices go to the address of record; a stale address means missed deadlines you never see.
- Using the wrong reporting period. Filing the current period when the prior is open leaves the prior delinquent and accruing penalty.
- Paying by personal check on a business return. Allowed but messy; large personal-check payments invite inquiry.
- Treating excess collected as profit. Excess fee belongs to the state and must be remitted in full on the Excess Fee Collected line.
- Submitting at 11:59 p.m. without confirmation. The system can lag; if your submit clicks at midnight Pacific, you are late and owe a 10% penalty.
Do’s and Don’ts
- Do file even when zero tires were sold, because CDTFA treats a missing return as a failure to file.
- Do keep tire sales records on the premises, because the program rules require on-site verification.
- Do schedule ACH debit at least one business day before the due date to absorb any portal lag.
- Do print the confirmation page and save the confirmation number as your proof of filing.
- Do request penalty relief in writing through the CDTFA penalty relief page when you have reasonable cause.
- Do reconcile Schedule 1A counts to your point-of-sale system before filing, not after.
- Don’t combine multiple legal entities on one return, because each entity has its own account.
- Don’t include retreads or used tires in Line 1, because the fee covers only new tires.
- Don’t keep excess fee collected; it belongs to the state.
- Don’t assume a paper return mailed on the due date is timely; CDTFA looks at postmark and processing date together.
- Don’t ignore a return verification letter; the 30-day window is short and missing it triggers audit.
- Don’t override the $1.75 rate on a paper form; the override invalidates the return.
Pros and Cons of Filing on Your Own vs. With Help
- Pro of self-filing: The 501-TF is short and the portal walkthrough is clear, so most retailers finish in under 15 minutes.
- Pro of self-filing: No preparer fee saves $100–$300 per quarter for a small shop.
- Pro of self-filing: You see your tire counts firsthand, which sharpens your inventory controls.
- Pro of self-filing: The portal auto-calculates Lines 3, 4, 5, and 8, removing the math risk.
- Pro of self-filing: You retain control of the password and account, which limits access risk.
- Con of self-filing: A single mistake on Line 1 carries through every line and can produce a Notice of Determination.
- Con of self-filing: Penalty relief requests are easier to write when a CPA frames them.
- Con of self-filing: Multi-location retailers must reconcile each store’s POS numbers, which takes time.
- Con of self-filing: Audit defense is harder without a tax pro who has worked tire-fee audits before.
- Con of self-filing: Missing a rate change or law update can produce systematic underpayment over many periods.
FAQs
Is the California Tire Fee still $1.75 per tire in 2026?
Yes. Per the CDTFA tire fee rate table, the fee has been $1.75 since January 1, 2005, and remains $1.75 in 2026.
Do I have to file CDTFA-501-TF if I sold zero tires?
Yes. A return is required for every reporting period regardless of activity, and skipping creates a delinquency.
When is the quarterly 501-TF due?
Yes, on the 15th day of the month following the quarter — for example, April 15 for Q1 sales.
Can I take the 1.5% retailer reimbursement on a late return?
No. The 1.5% retainer is forfeited the moment the return is filed late, even by one day.
Do I report used tires on Line 1?
No. The fee applies only to new tires; used tires and retreads are excluded.
Do I report the spare tire that ships with a new vehicle?
Yes. The spare counts as a new tire and must be included in Line 1.
Do I write the per-tire amount or total fee on Line 3?
Yes, the total — Line 3 is Line 1 multiplied by Line 2 ($1.75), in dollars and cents.
What goes in the Excess Fee Collected box if I refunded the overage to the customer?
No entry — if you refunded before filing, there is no excess to report.
Is sales tax included on Line 8?
No. Sales tax is reported separately on your sales and use tax return, not on the 501-TF.
Can a short-term rental car company file the 501-TF?
Yes, when it self-reports the fee on new tires its vehicle seller did not collect, per CDTFA annotation 5/28/09.
Will CDTFA email a filing confirmation?
No. The on-screen confirmation page is the only confirmation, so print or save it.
Can I amend a 501-TF I already filed?
Yes, by filing an amended return through the Online Services portal or by mailing a corrected paper 501-TF marked Amended.
Does the $1.75 fee apply to motorcycle and ATV tires?
Yes, when sold for use on motorized vehicles, including motorcycles, ATVs, and off-road equipment.
What if my account number on the form is wrong?
No filing — stop and fix the account in your profile first, because a wrong account number routes the payment to the wrong place.
Related reading
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-FT (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-LA (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-LF (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-PS (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-735 (w/Examples) + FAQs