1. Until December thirty-first, two thousand nineteen, 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 nineteen, 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 twenty, 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 management and cleanup 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 nineteen, 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.
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