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Record Keeping for Tire Recycling Fees

Businesses must keep the following tire recycling fee records for four years (unless the business receives permission from the Comptroller's Office to have the records destroyed earlier):

  • sales and purchase invoices
  • records of out-of-state sales
  • journals
  • ledgers
  • inventory records
  • bank statements
  • wholesaler certificates, where required.

The fee must be shown as a separate charge when a manufacturer or wholesaler sells tires to a retailer.

The wholesaler certificate need not be in a particular form, but it should be signed, set forth the buyer's name and address and contain the buyer's recycling fee account number. It is not necessary to have a certificate for each purchase.

See Business Tax Tip #17 - How to Prepare Your Maryland Tire Fee Report for more information.

Links for Tire Recycling Fee
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
Tire Recycling Fee
  Tire Recycling FAQs
  Filing and Paying the Fee
  Tire Wholesalers
  Tire Recycling Fee Due Dates
  Registration Information
  Required Record Keeping
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