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224.50-868 New tire fee -- Disposal of replaced tire -- Report to cabinet -Retailer requirements.
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Until June 30, 2018, 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.
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 be
encouraged by the retailer to leave the waste tire with the retailer 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.
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.
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."
A retailer shall comply with the requirements of the recordkeeping system for
waste tires established by KRS 224.50-874.
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.
The cabinet shall, in conjunction with the Waste Tire Working Group, develop
the informational fact sheet to be made publicly available on the cabinet's Web
site and available in print upon request. The fact sheet shall identify ways to
properly dispose of the waste tire and present information on the problems
caused by improper waste tire disposal.
Effective:April 27, 2016
History: Amended 2016 Ky. Acts ch. 138, sec. 7, effective April 27, 2016. -Amended 2014 Ky. Acts ch. 102, sec. 1, effective July 15, 2014. -- Amended
2012 Ky. Acts ch. 110, sec. 10, effective April 11, 2012. -- Amended 2011 Ky.
Acts ch. 34, sec. 2, effective June 8, 2011. -- 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.
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