The Environmental Conservation Law imposes a $2.50 waste tire and recycling fee on sales of most new tires. The Tax Department is responsible for administering the fee collection.
Who must collect the fee
If you are a tire retailer, including a car dealer or an auto repair shop, you must collect the $2.50 fee on most new tires sold. You must remit $2.25 for each tire sold when you file the waste tire management fee return. You can keep 25 cents for each tire sold to cover your administrative costs.
Sales subject to the fee
The fee applies to new tires you sell for use on nearly all self-propelled or towed vehicles that qualify to be registered under the Vehicle and Traffic Law including:
- Motor homes
- All-terrain vehicle
- Limited-use vehicles
- low-speed vehicles having a maximum performance speed of more than 20 but not more than 25 miles per hour
- limited-use motorcycles having a maximum performance speed of 40 miles per hour
The fee also applies to new tires you sell with a new or used vehicle, including spare tires, whether they are full-size or for emergency use only.
The waste tire management fee does not apply to recapped or used tires. It also does not apply to mail-order, phone-order, or Internet sales.
The following sales of new tires aren't subject to the waste tire management fee:
- Sales to governmental entities
- Sales to certain exempt organizations
- limited dividend housing companies exempt under section 93(1) of the Private Housing Finance Law; and
- nonprofit property and casualty insurance companies exempt under section 6707 of the Insurance Law.
- Tires for resale
- Tires for exempt vehicles including:
- Electric wheel chairs
- Golf carts
- Go-peds (skateboards and scooters that have a motor and a handle for a standing rider)
- Motor-assisted bicycles
- Vehicles that run only on rails or tracks
Who must pay the fee on tires sold for use on leased or rented vehicles
The lessor of a vehicle is responsible for paying the fee at the time they purchase the vehicle.
The purchaser of the tires is responsible for paying the fee at the time they purchase new replacement tires for a leased or rented vehicle.
How to file
You must file Form MT-170, Waste Tire Management Fee Quarterly Return (with instructions) on a quarterly basis with the Tax Department, even when you make no sales of tires subject to the waste tire management fee during the quarter. When you cease selling new tires, you must file a final return within 30 days, regardless of when the quarter ends.
We no longer preprint and mail Form MT-170. You may download the form and mail the completed return with your payment to the department address shown.
Reporting periods and due dates
|Due date for filing return
|December 1 through February 28 (29)
|March 1 through May 31
|June 1 through August 31
|September 1 through November 30
For more information
TSB-M-03(3)M, Initiation of Waste Tire Management Fee on Sales of New Tires
TSB-M-03(5)M, Amendments to the Waste Tire Management and Recycling Fee on Sales of New Tires
TSB-M-04(2)M, Waste Tire Management Fee Changes for 2004
TSB-M-13(2)M, Waste Tire Management and Recycling Fee Extended Until December 31, 2016
Waste Tire Management Fee forms and instructions