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CURRENT RULENew YorkTire / wheel✓ Human reviewed

Are you collecting New York's $2.50 fee on new tire installs?

New York requires tire services to collect a $2.50 waste-tire management and recycling fee on most new tires sold at retail. Since September 1, 2025, a service installing new tires it did not sell generally must also collect the fee unless the buyer shows that it was previously paid. The fee is separately stated, is not subject to sales tax, and certain tires and buyers are exempt.

Quick check

Check the $2.50 new-tire fee, proof of prior payment, invoice disclosure, and reporting.

At a glance
JurisdictionNew York
TopicTire / wheel
VerifiedOct 15, 2026
Review cadenceAt qualifying sales and installations; review when state waste-tire tax guidance changes.
When this applies

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.

Official evidence

Source and verification

Verified
Oct 15, 2026
Applies to
General mechanical, Tire shop, Mixed services, Dealership fixed ops, Other
Useful official references

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.