The New York Department of Taxation and Finance has updated its guidance on the waste tire management and recycling fee to reflect previously enacted legislation.

The New York Department of Taxation and Finance has updated its guidance on the waste tire management and recycling fee to reflect previously enacted legislation.

Extension: The fee has been extended through December 31, 2027.

Expansion of Collection Requirement (effective September 1, 2025): Tire services must collect the fee not only on in-person sales but also on mail-order, phone-order, and Internet retail sales of new tires delivered within New York. A tire service that installs new tires it did not sell must collect the $2.50 fee per tire, unless the purchaser can show proof that the fee was already paid to the original seller.

Administrative Cost Recovery: Tire services that maintain a physical retail location in New York State may retain $0.25 per tire from fees collected on all new tire sales.

Read more here: https://www.tax.ny.gov/bus/tire/wtm.htm