2006 Kentucky Revised Statutes - .868   New tire fee -- Disposal of replaced tire -- Report to cabinet -- Retailer requirements.

224.50-868 New tire fee -- Disposal of replaced tire -- Report to cabinet -- Retailer requirements. (1) Until July 31, 2010, a person purchasing a new motor vehicle tire in Kentucky shall pay to the retailer a one dollar ($1) fee at the time of the purchase of that tire. A new tire is a tire that has never been placed on a motor vehicle wheel rim, but it is not a tire placed on a motor vehicle prior to its original retail sale or a recapped tire. The term "motor vehicle" as used in this section shall mean "motor vehicle" as defined in KRS 138.450. The fee shall not be subject to the Kentucky sales tax. (2) When a person purchases a new motor vehicle tire in Kentucky to replace another tire, the tire that is replaced becomes a waste tire subject to the waste tire program. The person purchasing the new motor vehicle tire shall either offer the retailer that waste tire or meet the following requirements: (a)  Dispose of the waste tire in accordance with KRS 224.50-856(1); (b)  Deliver the waste tire to a person registered in accordance with the waste tire program; or (c)  Reuse the waste tire for its original intended purpose or an agricultural purpose. (3) A retailer shall report to the Department of Revenue on or before the twentieth day of each month the number of new motor vehicle tires sold during the preceding month and the number of waste tires received from customers that month. The report shall be filed on forms and contain information as the Department of Revenue may require. The retailer shall remit with the report ninety-five percent (95%) of the fees collected for the preceding month and may retain a five percent (5%) handling fee. (4) A retailer shall: (a)  Accept from the purchaser of a new tire, if offered, for each new motor vehicle tire sold, a waste tire of similar size and type; and (b)  Post notice at the place where retail sales are made that state law requires the retailer to accept, if offered, a waste tire for each new motor vehicle tire sold and that a person purchasing a new motor vehicle tire to replace another tire shall comply with subsection (2) of this section. The notice shall also include the following wording: "State law requires a new tire buyer to pay one dollar ($1) for each new tire purchased. The money is collected and used by the state to oversee the management of waste tires, including cleaning up abandoned waste tire piles and preventing illegal dumping of waste tires." (5) A retailer shall comply with the requirements of the recordkeeping system for waste tires established by KRS 224.50-874. (6) A retailer shall transfer waste tires only to a person who presents a letter from the cabinet approving the registration issued under KRS 224.50-858 or a copy of a solid waste disposal facility permit issued by the cabinet, unless the retailer is delivering the waste tires to a destination outside Kentucky and the waste tires will remain in the retailer's possession until they reach that destination. Effective: July 12, 2006 Page 1 of 2 History: Amended 2006 Ky. Acts ch. 165, sec. 1, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 629, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 46, sec. 1, effective July 15, 2002. -- Created 1998 Ky. Acts ch. 529, sec. 10, effective July 15, 1998. Page 2 of 2