2023 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-five, 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-five, 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.  Each  tire  service  maintaining a place of business in this state
shall make a return to the department of taxation and  finance  on  such
form  and including such information as the commissioner of taxation and
finance may require. Such returns shall be due at the same time and  for
the  same  periods  as  the  sales  tax  return of such tire service, in
accordance with section eleven hundred thirty-six of the  tax  law,  and
payment  of  all  fees  due for such periods shall be remitted with such
returns.
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.  (a)  The  provisions  of  article  twenty-eight  of  the  tax law,
including the provisions relating to definitions,  exemptions,  returns,
personal  liability  for  the  tax, collection of tax from the customer,
payment of tax and the administration of the tax imposed, 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.  For  purposes  of  this  section,  any
reference  to  a tax or the taxes imposed by article twenty-eight of the
tax law shall be deemed also to refer to the waste tire  management  and
recycling  fee  imposed  under  the  authority  of this section unless a
different meaning is clearly required.
(b)  Notwithstanding  the  provisions  of  paragraph   (a)   of   this
subdivision,  the  exemptions provided in section eleven hundred sixteen
of the tax law shall not apply to this section except  with  respect  to
the  entities  described  in  paragraphs  one,  two,  three  and  six of
subdivision (a) of such section.
6. (a) Until December  thirty-first,  two  thousand  twenty-five,  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.