Waste tire management and recycling fee
The waste tire management and recycling fee has been extended through December 31, 2027. Further, effective September 1, 2025:
- the requirement for a tire service to collect the fee has been expanded to include mail-order, phone-order, and Internet retail sales of new tires delivered within New York State;
- to recover administrative costs, a tire service that maintains any physical retail location in New York State may keep twenty-five cents ($0.25) per tire from any fees collected from all sales of new tires; and
- a tire service that installs tires it did not sell must now collect the $2.50 fee on each new tire it installs unless the purchaser can show that the fee was previously paid to the seller.
The Environmental Conservation Law imposes a waste tire management and recycling fee of $2.50 per tire on retail sales of most new tires delivered within New York State. The Tax Department is responsible for administering the fee.
See sales subject to the fee for tires subject to the fee, and exempt sales for certain sales, types of tires, and organizations that are exempt from the fee.
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