- (a) Beginning on January 1, 2018, and pursuant to Arkansas Code § 8-9-404, rim removal fees are imposed upon the transaction of removing a tire from a rim that is related to the sale of a replacement tire by a tire retailer.
- (b) As used in this part, “proceeds from rim removal fees” means all moneys collected and received by the Department of Finance and Administration for rim removal fees imposed under Arkansas Code § 8-9-404(a) and interest and penalties on delinquent rim removal fees.
(c) A rim removal fee shall be charged by the tire retailer to the person who purchases:
- (1) A replacement tire for a rim that necessitates the removal of a different tire from the same rim; or
- (2) The service of removal of a tire from a rim and replacement with a tire that was not purchased from the tire retailer if the person requesting the rim removal cannot show proof of payment of the rim removal fee under this section for the replacement tire.