2006 New York Code - Waste Tire Management And Recycling Fee.

 
  § 27-1913. Waste tire management and recycling fee.
    1.  Until  December  thirty-first,  two  thousand  ten,  a  waste tire
  management and recycling fee of two dollars and  fifty  cents  shall  be
  charged on each new tire sold. The fee shall be paid by the purchaser to
  the  tire  service  at  the  time  the  new tire or new motor vehicle is
  purchased.
    The waste tire management and recycling fee does not apply to:
    (a) recapped or resold tires;
    (b) mail-order sales; or
    (c) the sale of new motor vehicle tires to a  person  solely  for  the
  purpose  of  resale provided the subsequent retail sale in this state is
  subject to such fee.
    2. Until December thirty-first, two thousand  ten,  the  tire  service
  shall  collect  the  waste  tire  management  and recycling fee from the
  purchaser at the time of the sale  and  shall  remit  such  fee  to  the
  department  of  taxation  and  finance  with  the quarterly report filed
  pursuant to subdivision three of this section.
    (a) The fee imposed shall be stated as an invoice  item  separate  and
  distinct from the selling price of the tire.
    (b)  The  tire  service  shall  be  entitled to retain an allowance of
  twenty-five cents per tire from fees collected.
    (c) Any additional management and  recycling  costs  of  the  retailer
  shall be included in the published selling price of the new tire.
    3.  Until  March  thirty-first, two thousand eleven, each tire service
  maintaining a place of business in this state shall make a return to the
  department of taxation and finance on a quarterly basis, with the return
  for  December,  January,  and  February  being  due  on  or  before  the
  immediately  following  March thirty-first; the return for March, April,
  and May being due on or before the immediately following June thirtieth;
  the return for June, July,  and  August  being  due  on  or  before  the
  immediately following September thirtieth; and the return for September,
  October,  and  November being due on or before the immediately following
  December thirty-first.
    (a) Each return shall include:
    (i) the name of the tire service;
    (ii) the address of the tire service's principal place of business and
  the address of the principal place of business (if that is  a  different
  address)  from  which the tire service engages in the business of making
  retail sales of tires;
    (iii) the name and signature of the person preparing the return;
    (iv) the total number of new tires sold at retail  for  the  preceding
  quarter and the total number of new tires placed on motor vehicles prior
  to original retail sale;
    (v) the amount of waste tire management and recycling fees due; and
    (vi)  such  other reasonable information as the department of taxation
  and finance may require.
    (b) Copies of each report shall be retained by the  tire  service  for
  three years.
    If  a  tire  service ceases business, it shall file a final return and
  remit all fees due under this title with the department of taxation  and
  finance not more than one month after discontinuing that business.
    4.  All  waste  tire  management  and  recycling fees collected by the
  department of taxation and finance shall be  transferred  to  the  waste
  tire  management and recycling fund pursuant to section ninety-two-bb of
  the state finance law.
    5. The provisions of article twenty-seven of the tax law  shall  apply
  to  the  provisions of this section in the same manner and with the same
  force  and  effect  as  if  the  language  of  such  article  had   been
  incorporated in full into this section and had expressly referred to the
  fee  under this section, except to the extent that any provision of such
  article is either inconsistent with a provision of this  section  or  is
  not relevant to this section.