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​​​​​The Waste Tire Trust Fund is funded when tire retailers collect a $1 fee on all new replacement motor vehicle tires sold. Retailers may retain five cents to offset administrative costs, but the balance is required to go in the fund, which is dedicated to managing scrap tires and developing sustainable markets for recycled tire products.​

The Waste Tire Collection Program, established in 1998, is part of the Energy and Environment Cabinet’s ongoing effort to rid Kentucky’s landscape of waste tires.

Learn more about the Waste Tire Trust Fund​

Excise Tax

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.