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.
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