Tire Fee Record Keeping

Businesses must keep the following tire recycling fee records for four years (unless the business receives permission from the Comptroller's Office to have the records destroyed earlier):

• sales and purchase invoices
• records of out-of-state sales
• journals
• ledgers
• inventory records
• bank statements
• wholesaler certificates, where required.

The fee must be shown as a separate charge when a manufacturer or wholesaler sells tires to a retailer.