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Waste tire management fee

The Environmental Conservation Law imposes a $2.50 per tire waste tire and recycling fee on sales of most new tires sold at retail within New York State. The Tax Department is responsible for administering the collection of the fee. The fee has been extended through December 31, 2022.

If you operate a tire service, including an automobile dealership or an auto repair shop, you must collect the $2.50 per tire fee on most new tires sold at retail. You must remit $2.25 for each tire sold when you file the waste tire management fee return. You keep 25 cents from each tire sold to cover your administrative costs.

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