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.