§ 27-1913 — Waste tire management and recycling fee

§ 27-1913. Waste tire management and recycling fee.\n 1. Until December thirty-first, two thousand twenty-seven, a waste\ntire management and recycling fee of two dollars and fifty cents shall\nbe charged on each new tire sold. The fee shall be paid by the purchaser\nto the tire service at the time the new tire or new motor vehicle is\npurchased; provided, however, that the fee shall be paid by a purchaser\nto a tire service upon installation of new tires unless the purchaser\ncan demonstrate that the fee was previously paid to the seller.\n The waste tire management and recycling fee does not apply to recapped\ntires.\n 2. Until December thirty-first, two thousand twenty-seven, 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) A tire service that maintains a physical retail location in the\nstate shall be entitled to retain an allowance of twenty-five cents per\ntire from fees collected.\n 3. Each tire service that is a "person required to collect tax" as\ndefined in section eleven hundred thirty-one of the tax law shall make a\nreturn to the department of taxation and finance on such form and\nincluding such information as the commissioner of taxation and finance\nmay require. Such returns shall be due at the same time and for the same\nperiods as the sales tax return of such tire service, in accordance with\nsection eleven hundred thirty-six of the tax law, and payment of all\nfees due for such periods shall be remitted with such returns.\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. (a) The provisions of article twenty-eight of the tax law,\nincluding the provisions relating to definitions, exemptions, returns,\npersonal liability for the tax, collection of tax from the customer,\npayment of tax and the administration of the tax imposed, shall apply to\nthe 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. For purposes of this section, any\nreference to a tax or the taxes imposed by article twenty-eight of the\ntax law shall be deemed also to refer to the waste tire management and\nrecycling fee imposed under the authority of this section unless a\ndifferent meaning is clearly required.\n (b) Notwithstanding the provisions of paragraph (a) of this\nsubdivision, the exemptions provided in section eleven hundred sixteen\nof the tax law shall not apply to this section except with respect to\nthe entities described in paragraphs one, two, three and six of\nsubdivision (a) of such section.\n 6. (a) Until December thirty-first, two thousand twenty-seven, 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