N.Y. Environmental Conservation Law § 27-1913

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