EFFECTIVENew YorkSep 1, 2025✓ Human reviewed

New York expanded waste-tire fee collection for tire services

Effective September 1, 2025, New York expanded the waste tire management and recycling fee rules. Tire services must collect the $2.50 fee on new tires they install even when they did not sell the tire unless the purchaser shows the fee was already paid. The change also expanded collection to mail-order, phone-order and Internet retail sales delivered in New York, and physical retail locations may retain $0.25 per tire.

tiresretail feeinvoicetax reporting
What to check

If your New York shop sells or installs new tires, confirm the $2.50 fee is collected when required, separately stated and reported correctly, including installations of customer-supplied new tires unless prior payment is documented.

Official evidence

Source and verification

Verified
Sep 20, 2026
Applies to
Tire shop, General mechanical, Mixed services, Dealership fixed ops
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Informational only; not legal advice. We summarize the reviewed change and link directly to the official source so you can verify it.