New York Tire Fee Calculator: $2.50 Waste Tire Recycling Fee
New York generally requires a $2.50 state waste tire management and recycling fee on most new tires delivered at retail. Importantly, a tire installer may have to collect this fee on newly installed customer-supplied tires even when the shop did not sell the tires, unless the customer shows the fee was already paid.
Calculate your tire fee
Choose a supported state, tire transaction and quantity. Special exemptions and other taxes require a separate check.
New York tire fee estimate
Invoice / sales tax:
Who handles the fee:
Government source: New York Tax Department — Waste tire management and recycling fee
New York tire fee: what shops need to know
New York generally requires a $2.50 state waste tire management and recycling fee on most new tires delivered at retail. Importantly, a tire installer may have to collect this fee on newly installed customer-supplied tires even when the shop did not sell the tires, unless the customer shows the fee was already paid.
- The state-imposed $2.50 fee is generally separately stated on the invoice and is not subject to sales tax.
- A tire shop installing new customer-supplied tires must check for proof that the seller already collected the state fee.
- The shop's discretionary waste-management or tire-disposal charges are different from this state fee and may be taxable or limited separately.
See the 50-state tire-fee and waste-tire reference for broader sources. For operational changes, see our tire fees and waste regulations topic.
Check the underlying state rule
We use a primary government page rather than a crowdsourced chart. The calculator models the known state-level rate only; a shop's filing obligations, exclusions, special use, inventory, sale location and tax treatment can change the result.
New York Tax Department — Waste tire management and recycling fee ↗
Practical next step: compare your invoices to the official source, then use the free New York Shop Check for related regulations.
Checked against official guidance: October 29, 2026. If the state changes the fee, check its linked page for the latest rate.
Questions about New York tire fees
Do I collect the New York $2.50 fee if a customer brings their own new tires?
Generally yes, if your shop installs new tires it did not sell, unless the customer presents proof that the state fee was previously paid. Select “Customer-supplied new tires” in the calculator.
Is the $2.50 state tire fee subject to New York sales tax?
No. The New York Tax Department instructs tire sellers to separately state the state fee, which is not subject to sales tax. A shop's additional voluntary recycling charge is different.
Does the fee apply to used or retreaded tires?
The state fee applies to most new tire sales. Our used/retreaded selection illustrates zero new-tire state fee, not a claim that every used-tire or disposal service is tax-free.
This is an educational planning estimate, not legal or tax advice and not an accounting or point-of-sale system. The estimates apply only to the described scenarios; do not infer that an ineligible transaction is exempt. Government rates can change. Confirm the official source, statutory exceptions and your shop's filing and invoicing responsibilities before charging a customer.