Waste tire management fee
The Environmental Conservation Law imposes a $2.50 per tire waste tire and recycling fee on sales of most new tires sold at retail within New York State. The Tax Department is responsible for administering the collection of the fee.
Who must collect the fee
If you are a tire retailer, including a car dealer or an auto repair shop, you must collect the $2.50 per tire fee on most new tires sold. You must remit $2.25 for each tire sold when you file the waste tire management fee return. You can keep 25 cents for each tire sold to cover your administrative costs.
Sales subject to the fee
The fee applies to new tires you sell in New York State for use on nearly all self-propelled or towed vehicles that qualify to be registered under the Vehicle and Traffic Law including:
cars, trucks, motor homes,buses,trailers
motorcycles,all-terrain vehicle,limited-use vehicles
low-speed vehicles having a maximum performance speed of more than 20 but not more than 25 miles per hour; and
limited-use motorcycles having a maximum performance speed of 40 miles per hour
The fee also applies to new tires you sell in New York State with a new or used vehicle, including spare tires, whether they are full-size or for emergency use only.
The waste tire management fee does not apply to sales of recapped or used tires. It also does not apply to mail-order, phone-order, or internet sales.
The following sales of new tires are not subject to the waste tire management fee:
Sales to New York State, its agencies, instrumentalities and political subdivisions;
Sales to the United States, its agencies, and instrumentalities;
Sales to limited dividend housing companies exempt under section 93(1) of the Private Housing Finance Law;
Sales to nonprofit property and casualty insurance companies exempt under section 6707 of the Insurance Law;
Sales of tires for resale; and
Sales of tires for exempt vehicles including:
electric wheel chairs
go-peds (skateboards and scooters that have a motor and a handle for a standing rider)
vehicles that run only on rails or tracks.