Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Tire Wholesalers

A tire wholesaler is one that routinely sells tires to one that is not a consumer, such as a retailer or service station. A tire wholesaler may also be one that sells tires on both a retail and wholesale basis. However, one who sells a minimal number of tires on an irregular and non-continuous basis to other tire dealers is not a tire wholesaler.

The tire-recycling fee is not applicable on sales of tires to wholesalers. If a tire dealer does not know or cannot ascertain whether or not a buyer is a tire wholesaler, the dealer should request a written certificate from the buyer certifying that the buyer is a tire wholesaler. It is not necessary to have a certificate for each purchase.

The certificate should contain the buyer's name, address, the recycling fee account number and be signed. The recycling fee account is an eight-digit number and contains no alphabetic characters. To check the validity of an account number, call Taxpayer Service at 410-260-7980, Monday - Friday, 8:30 a.m. - 4:30 p.m.

The certificate does not relieve a tire dealer from paying the fee unless it is accepted in good faith. A tire dealer who knows or should know that the buyer is not a tire wholesaler is required to pay the fee on tires sold to that buyer without regard to any certificate which that buyer may provide.

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
Download for Adobe Reader Homepage