NY Env Conserv L § 27-1913 (2021)
2021 New York Laws ENV - Environmental Conservation Article 27 - Collection, Treatment and Disposal of Refuse and Other Solid Waste Title 19 - Waste Tire Management and Recycling 27-1913 - Waste Tire Management and Recycling Fee.

§ 27-1913. Waste tire management and recycling fee.   1.  Until December thirty-first, two thousand twenty-two, a waste tire management and recycling fee of two dollars and  fifty  cents  shall  be charged on each new tire sold. The fee shall be paid by the purchaser to the  tire  service  at  the  time  the  new tire or new motor vehicle is purchased.   The waste tire management and recycling fee does not apply to:  (a) recapped or resold tires;  (b) mail-order sales; or  (c) the sale of new motor vehicle tires to a  person  solely  for  the purpose  of  resale provided the subsequent retail sale in this state is subject to such fee.   2. Until December thirty-first,  two  thousand  twenty-two,  the  tire service  shall  collect the waste tire management and recycling fee from the purchaser at the time of the sale and shall remit such  fee  to  the department  of  taxation  and  finance  with  the quarterly report filed pursuant to subdivision three of this section.  (a) The fee imposed shall be stated as an invoice  item  separate  and distinct from the selling price of the tire.  (b)  The  tire  service  shall  be  entitled to retain an allowance of twenty-five cents per tire from fees collected.   3. Until March thirty-first,  two  thousand  twenty-three,  each  tire service  maintaining  a  place  of  business  in this state shall make a return to the department of taxation and finance on a  quarterly  basis, with  the  return  for  December,  January, and February being due on or before the immediately following  March  thirty-first;  the  return  for March,  April,  and May being due on or before the immediately following June thirtieth; the return for June, July, and August being  due  on  or before the immediately following September thirtieth; and the return for September,  October, and November being due on or before the immediately following December thirty-first.  (a) Each return shall include:  (i) the name of the tire service;  (ii) the address of the tire service's principal place of business and the address of the principal place of business (if that is  a  different address)  from  which the tire service engages in the business of making retail sales of tires;  (iii) the name and signature of the person preparing the return;  (iv) the total number of new tires sold at retail  for  the  preceding quarter and the total number of new tires placed on motor vehicles prior to original retail sale;  (v) the amount of waste tire management and recycling fees due; and  (vi)  such  other reasonable information as the department of taxation and finance may require.  (b) Copies of each report shall be retained by the  tire  service  for three years.   If  a  tire  service ceases business, it shall file a final return and remit all fees due under this title with the department of taxation  and finance not more than one month after discontinuing that business.   4.  All  waste  tire  management  and  recycling fees collected by the department of taxation and finance shall be  transferred  to  the  waste management  and  cleanup  fund  pursuant to section ninety-two-bb of the state finance law.   5. The provisions of article twenty-seven of the tax law  shall  apply to  the  provisions of this section in the same manner and with the same force  and  effect  as  if  the  language  of  such  article  had   been incorporated in full into this section and had expressly referred to the fee  under this section, except to the extent that any provision of such  article is either inconsistent with a provision of this  section  or  is not relevant to this section.   6.  (a)  Until  December  thirty-first,  two  thousand twenty-two, any additional waste tire management and recycling costs of the tire service in excess of the amount authorized to be retained pursuant to  paragraph (b)  of subdivision two of this section may be included in the published selling price of the new tire, or charged as a separate per-tire  charge on  each  new  tire  sold.  When  such  costs  are charged as a separate per-tire charge: (i) such charge shall be  stated  as  an  invoice  item separate  and  distinct  from  the  selling  price of the tire; (ii) the invoice shall state that the charge is imposed at the sole discretion of the tire service; and (iii) the amount of such charge shall reflect  the actual  cost  to  the  tire  service for the management and recycling of waste tires accepted by the tire service pursuant to section 27-1905  of this  title, provided however, that in no event shall such charge exceed two dollars and fifty cents on each new tire sold.  (b) Every tire service shall maintain accurate records of  the  actual costs  of  waste  tire  management  and  recycling incurred by such tire service, and accurate accounts of any charges or costs included in or on the sale of new tires for the  purpose  of  waste  tire  management  and recycling.  Any  tire  service  imposing a charge or costs for its waste tire management and recycling shall submit an annual statement  of  such charges  or costs to the comptroller of the state of New York by the end of  each  calendar  year.  The  comptroller  is  hereby  authorized  and empowered  from  time to time to examine the accounts and records of any tire service that imposes any costs or charges for the costs of the tire service for waste tire management and recycling as  authorized  by  this subdivision.