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Frequently Asked Questions About Tire Recycling Fees

1 - What is the tire recycling fee?

It is a fee of 80 cents that is levied on each new tire sold in Maryland. The fee applies to the first sale of a tire in Maryland which is not a sale to a tire wholesaler.

Links for Tire Recycling FAQs
Business Tax Types
Sales and Use Tax
Tax Information
Frequently Asked Questions
Tire Recycling FAQs
  1 - What is the tire recycling fee?
  2 - How much is the fee?
  3 - Are any retail customers exempt from paying the fee?
  4 - When is the fee applicable to tires purchased from out-of-state?
  5 - If I am a retailer who must pay the fee when I sell tires to retail customers, am I required to pay the fee on no charge replacement tires?
  6 - Is an out-of-state manufacturer or wholesaler who makes sales to retailers through traveling salesmen required to sell the tires on a fee-paid basis?
  7 - Do I report the recycling fees due on my regular Maryland sales and use tax report?
  8 - Do I have to keep any records to prove I paid the fee if I am a tire dealer?
  9 - Who must pay the tire recycling fee to the state?
  10 - Who does not need to register for the recycling fee?
  11 - Who is a tire wholesaler?
  12 - Can a new car dealer be considered a tire wholesaler?
  13 - I operate a number of wholesale locations. Do I need a separate tire recycling fee account for each location?
  14 - How do I register for the tire recycling fee?
  15 - What tires are covered by the recycling fee?
  16 - If I sell a new car, is the recycling fee applicable to a spare or "doughnut" tire included with the car?
  17 - Does the recycling fee apply to sales of retreads or used tires?
  18 - Is a wholesaler or manufacturer who sells tires to a retailer required to show the recycling fee as a separate item?
  19 - Do I have to show the tire recycling fee as a separate item in a retail sale?
  20 - How are sales to tire wholesalers handled?
  21 - What should a tire wholesaler certificate say?
  22 - How can I tell whether a buyer's recycling fee account number is valid?
  23 - If I take a tire wholesaler certificate from a customer, am I relieved of all liability for the tire recycling fee on sales to that customer?
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