Section 27-1913. Waste tire management and recycling fee

1.  Until  December  thirty-first,  two  thousand  ten,  a  waste tire
  management and recycling fee of two dollars and  fifty  cents  shall  be
  charged on each new tire sold. The fee shall be paid by the purchaser to
  the  tire  service  at  the  time  the  new tire or new motor vehicle is
  purchased.
    The waste tire management and recycling fee does not apply to:
    (a) recapped or resold tires;
    (b) mail-order sales; or
    (c) the sale of new motor vehicle tires to a  person  solely  for  the
  purpose  of  resale provided the subsequent retail sale in this state is
  subject to such fee.
    2. Until December thirty-first, two thousand  ten,  the  tire  service
  shall  collect  the  waste  tire  management  and recycling fee from the
  purchaser at the time of the sale  and  shall  remit  such  fee  to  the
  department  of  taxation  and  finance  with  the quarterly report filed
  pursuant to subdivision three of this section.
    (a) The fee imposed shall be stated as an invoice  item  separate  and
  distinct from the selling price of the tire.
    (b)  The  tire  service  shall  be  entitled to retain an allowance of
  twenty-five cents per tire from fees collected.
    3. Until March thirty-first, two thousand eleven,  each  tire  service
  maintaining a place of business in this state shall make a return to the
  department of taxation and finance on a quarterly basis, with the return
  for  December,  January,  and  February  being  due  on  or  before  the
  immediately following March thirty-first; the return for  March,  April,
  and May being due on or before the immediately following June thirtieth;
  the  return  for  June,  July,  and  August  being  due on or before the
  immediately following September thirtieth; and the return for September,
  October, and November being due on or before the  immediately  following
  December thirty-first.
    (a) Each return shall include:
    (i) the name of the tire service;
    (ii) the address of the tire service's principal place of business and
  the  address  of the principal place of business (if that is a different
  address) from which the tire service engages in the business  of  making
  retail sales of tires;
    (iii) the name and signature of the person preparing the return;
    (iv)  the  total  number of new tires sold at retail for the preceding
  quarter and the total number of new tires placed on motor vehicles prior
  to original retail sale;
    (v) the amount of waste tire management and recycling fees due; and
    (vi) such other reasonable information as the department  of  taxation
  and finance may require.
    (b)  Copies  of  each report shall be retained by the tire service for
  three years.
    If a tire service ceases business, it shall file a  final  return  and
  remit  all fees due under this title with the department of taxation and
  finance not more than one month after discontinuing that business.
    4. All waste tire management  and  recycling  fees  collected  by  the
  department  of  taxation  and  finance shall be transferred to the waste
  tire management and recycling fund pursuant to section ninety-two-bb  of
  the state finance law.
    5.  The  provisions of article twenty-seven of the tax law shall apply
  to the provisions of this section in the same manner and with  the  same
  force   and  effect  as  if  the  language  of  such  article  had  been
  incorporated in full into this section and had expressly referred to the
  fee under this section, except to the extent that any provision of  such

  article  is  either  inconsistent with a provision of this section or is
  not relevant to this section.
    6.  (a)  Until December thirty-first, two thousand ten, any additional
  waste tire management and recycling costs of the tire service in  excess
  of  the  amount  authorized  to be retained pursuant to paragraph (b) of
  subdivision two of this section may be included in the published selling
  price of the new tire, or charged as a separate per-tire charge on  each
  new  tire  sold.  When  such  costs  are  charged as a separate per-tire
  charge: (i) such charge shall be stated as an invoice item separate  and
  distinct  from  the  selling  price  of the tire; (ii) the invoice shall
  state that the charge is imposed at the  sole  discretion  of  the  tire
  service;  and  (iii)  the amount of such charge shall reflect the actual
  cost to the tire service for the management and recycling of waste tires
  accepted by the tire service pursuant to section 27-1905 of this  title,
  provided  however, that in no event shall such charge exceed two dollars
  and fifty cents on each new tire sold.
    (b) Every tire service shall maintain accurate records of  the  actual
  costs  of  waste  tire  management  and  recycling incurred by such tire
  service, and accurate accounts of any charges or costs included in or on
  the sale of new tires for the  purpose  of  waste  tire  management  and
  recycling.  Any  tire  service  imposing a charge or costs for its waste
  tire management and recycling shall submit an annual statement  of  such
  charges  or costs to the comptroller of the state of New York by the end
  of  each  calendar  year.  The  comptroller  is  hereby  authorized  and
  empowered  from  time to time to examine the accounts and records of any
  tire service that imposes any costs or charges for the costs of the tire
  service for waste tire management and recycling as  authorized  by  this
  subdivision.