Q:

If a company provides a service that replaces new tires of a competitor with their own for no charge, is a fee collected?

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A. No fee is collected if there is a trade, only when a tire is sold at retail. However, if a customer wishes to upgrade their tires instead of doing an equal trade and there is a cost involved the fee must be collected.
revenue.delaware.gov
/services/.../tiretax_faqs.shtml
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