Form Mt-170 - Waste Tire Management Fee Quarterly Return
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2MT-170
New York State Department of Taxation and Finance
Waste Tire Management Fee
(8/11)
Quarterly Return
(with instructions)
If you file separate sales tax returns for each location, file a separate waste
General information
tire management fee return for those same locations.
Tire sellers must collect a fee of $2.50 on each new tire sold within
The Tax Law requires that you keep a copy of your completed return for at
New York State. The waste tire management fee does not apply to sales of
least three years.
used or recapped tires, mail order sales, or sales for resale. The sellers are
entitled to retain a statutory allowance of $.25 per tire from fees collected.
Is this your final return? —
If you are filing the final return for this
fee for this business at this/these location(s), mark an X in the Final return
The Tax Department is responsible for administering the fee, which is
box on the front of the return.
imposed by Environmental Conservation Law section 27‑1913.
Is this an amended return? —
The waste tire fee applies to new tires sold for use on nearly all
If you are filing an amended return
for any purpose, mark an X in the Amended return box on the front of the
self‑propelled or towed vehicles that could be registered for any reason.
The fee also applies to new tires sold with a new or used vehicle, including
return, enter the ending date of the quarter, and the corrected information
spare tires, whether they are full‑size or for emergency use only.
in the area provided, and attach an explanation. If you have overpaid, the
Tax Department will mail you a refund. If you have any questions, see Need
For more detailed information about which sales of tires are subject to this
help?.
fee, please refer to TSB‑M‑04(2)M, Waste Tire Management Fee Changes
for 2004.
Did you sell tires during this quarter? —
If you did not sell any
tires during this quarter, mark an X in the box on the front of the return and
Who must file —
If you sell tires, including recapped tires, mail order
sign and date your return. If you sold tires, but did not sell any tires that you
sales, and tires sold for resale, you must file a return even when you had
were required to collect the fee on, see the instructions for line 1.
no sales of tires for which you were required to collect the waste tire
management fee during the quarter.
Line instructions
When to file —
Line 1 —
Enter the number of tires sold during the quarterly period that
The quarterly reporting periods and return due dates
were subject to the waste tire management fee. See TSB‑M‑04(2)M, Waste
are as follows:
Tire Management Fee Changes for 2004, for information about which tires
Quarterly period
Due date for
are subject to the fee.
filing return
If you did not sell any tires for which you were required to collect the fee
December 1 through February 28 (29) .............................. March 31
during the quarterly period, enter 0 on lines 1, 3, 4, 5, and 6 and sign the
March 1 through May 31 ................................................... June 30
return.
June 1 through August 31 ................................................. September 30
Line 2 — This preprinted amount represents the portion of the fee per tire
September 1 through November 30 .................................. December 31
which is payable to the department after deducting the statutory allowance
Where to file —
Mail to: NYS TAX DEPARTMENT
the seller is entitled to retain.
WASTE TIRE MANAGEMENT FEE
Line 3 — Multiply the number of tires entered on line 1 by the fee due of
PO BOX 4100
$2.25 per tire.
BINGHAMTON NY 13902-4100
Line 4 — If penalties and interest apply (see below), enter the appropriate
Private delivery services —
To use a private delivery service, see
amount.
Publication 55, Designated Private Delivery Services.
Signature
Completing your return
The return must be certified by the president, vice president, treasurer,
assistant treasurer, chief accounting officer, or other officer authorized by
Is this return for multiple locations? —
If you are a tire retailer
the taxpayer corporation.
with more than one location in the state, and you file a combined sales tax
return for all locations, file a combined waste tire management fee return for
The return of an association, publicly traded partnership, or business
those same locations. Mark an X in the Multiple locations box on the return
conducted by a trustee or trustees must be signed by a person authorized
and indicate the number of locations covered by this report. Please type or
to act for the association, publicly traded partnership, or business.
print (use black ink only; no red or other color ink or pencils please).
Print this return 2-sided, complete front and back, and detach here
MT-170
New York State Department of Taxation and Finance
Waste Tire Management Fee
Quarterly period ending
(8/11)
Quarterly Return
1. Number of tires sold
Read instructions before completing return
1.
subject to fee ...............
2. Fee due per tire
Sales tax
($2.50
2. $
2 25
identification number ....................
.......
fee – $.25 allowance)
3. Net amount of fees due
Business name
..................
3.
(line 1 x line 2)
4. Penalties and interest
Address (number and street or rural route)
4.
(see instructions) ...............
5. Total amount due
City, village, or post office
State
ZIP code
5.
(add lines 3 and 4) ............
6. Amount remitted with this
This return is for
:
(mark an X in one)
6.
Single location
Multiple locations
:
return ...........................
(enter number)
Mark an X in the box if:
If line 5 and line 6 are not the same amount, attach an
Final return
Amended return
Did not sell any tires in this quarter
explanation.
Complete back
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