Frequently Asked Questions About Tire Recycling Fees

1. What is the tire recycling fee?
2. How much is the fee?
3. Are any retail customers exempt from paying the fee?
4. When is the fee applicable to tires purchased from out-of-state?
5. 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?
6. 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?
7. Do I report the recycling fees due on my regular Maryland sales and use tax report?
8. Do I have to keep any records to prove I paid the fee if I am a tire dealer?
9. Who must pay the tire recycling fee to the state?
10. Who does not need to register for the recycling fee?
11. Who is a tire wholesaler?
12. Can a new car dealer be considered a tire wholesaler?
13. I operate a number of wholesale locations. Do I need a separate tire recycling fee account for each location?
14. How do I register for the tire recycling fee?
15. What tires are covered by the recycling fee?
16. If I sell a new car, is the recycling fee applicable to a spare or "doughnut" tire included with the car?
17. Does the recycling fee apply to sales of retreads or used tires?
18. Is a wholesaler or manufacturer who sells tires to a retailer required to show the recycling fee as a separate item?
19. Do I have to show the tire recycling fee as a separate item in a retail sale?
20. How are sales to tire wholesalers handled?
21. What should a tire wholesaler certificate say?
22. How can I tell whether a buyer's recycling fee account number is valid?
23. 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?