Taxpayers that file the TIR-100 and have multiple locations may request to file a consolidated Tire Fee Return and report sales for all locations under one Federal Identification Number. All requests to file a consolidated return for the Motor Vehicle Tire Fee must be made in writing to:

New Jersey Division of Revenue
Attn: Sharon Dockery
Client Registration
P.O. Box 252
Trenton, New Jersey 08646-0252

Be sure to include the name, address and federal identification number of all of the locations that you wish to report on a consolidated basis.