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Waste tire management fee

The waste tire management fee has been extended until December 31, 2025. In addition, the way you report and pay your waste tire management fee is changing.  For more information see, Summary of 2022 sales and other tax type changes.  Subscribe to Miscellaneous Tax to receive updates by email when new information is available on the Tax Department’s website.

The Environmental Conservation Law imposes a $2.50 per tire waste tire and recycling fee on sales of most new tires sold at retail within New York State. The Tax Department is responsible for administering the collection of the fee. The fee has been extended through December 31, 2022.

If you operate a tire service, including an automobile dealership or an auto repair shop, you must collect the $2.50 per tire fee on most new tires sold at retail. You must remit $2.25 for each tire sold when you file the waste tire management fee return. You keep 25 cents from each tire sold to cover your administrative costs.