Applicable Sales for Tire Recycling Fee

The tire recycling fee applies when:

• tires are sold to nonprofit organizations of any description, federal, state and local governments, and diplomats;
• tires are sold at a reduced price pursuant to a guarantee;
• the tires are pneumatic tires intended for use on a motor vehicle or on any vehicle designed to be transported or towed by another motor vehicle; or,
• the tires are sold with trailers, farm equipment or similar machinery and new cars (including the spare tire, no matter what type or size).

The fee does NOT apply when:

• the tire is provided to the consumer at no charge as a replacement tire. (In this case, no actual sale takes place), or
• the tire is a bicycle tire.

Out of state businesses

Out-of-state businesses are still required to pay the fee for orders that were placed in Maryland whether the order was taken by a traveling salesman or a branch location. If the order is placed at the out-of-state home office, the fee will not apply until a subsequent sale is made.