Frequently Asked Questions About Tire Recycling Fees
- What is the tire recycling fee?
- How much is the fee?
- Are any retail customers exempt from paying the fee?
- When is the fee applicable to tires purchased from out-of-state?
- 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?
- Is an out-of-state manufacturer or wholesaler who makes sales to retailers through traveling salesmen required to sell the tires on a fee-paid basis?
- Do I report the recycling fees due on my regular Maryland sales and use tax report?
- Do I have to keep any records to prove I paid the fee if I am a tire dealer?
- Who must pay the tire recycling fee to the state?
- Who does not need to register for the recycling fee?
- Who is a tire wholesaler?
- Can a new car dealer be considered a tire wholesaler?
- I operate a number of wholesale locations. Do I need a separate tire recycling fee account for each location?
- How do I register for the tire recycling fee?
- What tires are covered by the recycling fee?
- If I sell a new car, is the recycling fee applicable to a spare or "doughnut" tire included with the car?
- Does the recycling fee apply to sales of retreads or used tires?
- Is a wholesaler or manufacturer who sells tires to a retailer required to show the recycling fee as a separate item?
- Do I have to show the tire recycling fee as a separate item in a retail sale?
- How are sales to tire wholesalers handled?
- What should a tire wholesaler certificate say?
- How can I tell whether a buyer's recycling fee account number is valid?
- If I take a tire wholesaler certificate from a customer, am I relieved of all liability for the tire recycling fee on sales to that customer?
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