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This entry was published on 2022-04-22
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SECTION 27-1913
Waste tire management and recycling fee
Environmental Conservation (ENV) CHAPTER 43-B, ARTICLE 27, TITLE 19
§ 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 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.

* NB Effective until March 1, 2023

* 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.

* NB Effective March 1, 2023

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.

* NB Effective until March 1, 2023

* 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.

* NB Effective March 1, 2023

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.