Check the $2.50 new-tire fee, proof of prior payment, invoice disclosure, and reporting.
Your New York tire shop, repair facility, or dealership sells or installs qualifying new tires.
Check new-tire sale and installation records, document proof of any previously paid fee, separately state the $2.50 charge on invoices, identify tire condition as required, and include the fee in sales-tax return reporting where applicable.
Source and verification
- Official source
- New York State Department of Taxation and Finance — Waste Tire Management Fee ↗
Additional official source ↗ - Verified
- Oct 15, 2026
- Applies to
- General mechanical, Tire shop, Mixed services, Dealership fixed ops, Other
Find the state’s source documents
Current tire-fee and waste-tire guidance → · Calculate tire fee using official guidance →
Quick-reference compliance planning only; not legal advice or an exhaustive statement of every applicable Federal, state, or local rule. Always verify the official source.