Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

If I am a retailer who must pay the fee when I sell tires to retail customers, am I required to pay the fee on no charge replacement tires?

No. The tire recycling fee is payable only in the case of sales. However, the fee is payable on a tire that is sold at a reduced price pursuant to a guarantee.

Tax Amnesty BillPay for Business Taxpayers