COMAR 03.08.01.01 — § 1 Definitions.

.01 Definitions.
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.