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Waste tire management fee

Effective for filing periods beginning on or after March 1, 2023, you must report and remit any waste tire management fees collected with your sales tax return. For more information see, filing returns and paying the fee.

The Environmental Conservation Law imposes a waste tire and recycling fee of $2.50 per tire on retail sales of most new tires within New York State. The Tax Department is responsible for administering the fee.