- A. For purposes of the new tire fee and the tire recycling fee, the following terms have the meaning indicated.
B. Terms Defined.
- (1) “First sale” means a sale of a new tire that is not a sale to a wholesaler or out-of-state retailer.
- (2) “New Tire Fee” means the fee imposed under the Transportation Article, §22-421, Annotated Code of Maryland.
(3) “Tire” means a continuous rubber or similar material or synthetic material which is pneumatically designed or intended to cover or encircle a wheel which is manufactured for use on any:
- (a) Motor vehicle as defined in Tax-General Article, §9-101(g), Annotated Code of Maryland;
- (b) Trailer as defined in the Transportation Article, §11-169, Annotated Code of Maryland;
- (c) Farm implement; or
- (d) Machinery which is similar to the vehicles, trailers, or farm implements, in §B(1)(a)—(c) of this regulation.
(4) “Tire dealer” means a person who sells new tires to:
- (a) A seller of tires in the State that is not a tire wholesaler; or
- (b) A consumer of a tire on which a recycling fee has not been paid.
- (5) “Tire recycling fee” means the fee imposed under Environment Article, §9-228, Annotated Code of Maryland.
(6) Tire Wholesaler.
- (a) “Tire wholesaler” means a person who transfers tires to a person who is not a consumer.
- (b) “Tire wholesaler” does not mean a person who transfers a minimal number of tires on an irregular and noncontinuous basis.
Authority: Environment Article, §9-228; Transportation Article, §22-421, Annotated Code of Maryland
Effective date: March 30, 1992 (19:6 Md. R. 670)
Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529), March 16, 2026 (53:5 Md. R. 243)
Regulation .02 amended effective March 16, 2026 (53:5 Md. R. 243)
Regulation .03D, E amended effective March 16, 2026 (53:5 Md. R. 243)
Regulation .04 amended effective March 16, 2026 (53:5 Md. R. 243)
Regulation .05 repealed and new Regulation .05 adopted effective January 14, 1999 (26:1 Md. R. 22)
Regulation .06 repealed effective January 14, 1999 (26:1 Md. R. 22)