35 Miss. Admin. Code Pt. IV, Subpt. 13, Ch. 04 — Disposal of Waste Tires

100 Definitions
101 "Motor vehicle" means an automobile, motorcycle, motor home, truck, trailer, semi -
trailer, truck tractor and semi -trailer combination, farm equipment, or any other vehicle
operated on the roads of this state, used to transport persons or property, and propelled by
power other than muscular power, but the term does not include traction engines, road
rollers, earth movers, graders, loading and other similar construction equipment requiring
oversized tires, any vehicles which run only upon a track, bicycles, or mopeds. Motor
vehicle does not include equipment such as bulldozers, motor graders, backhoes, front
end loaders or any other equipment not used to transport persons or property upon the
roads of this state.
102 "Tire" means a continuous solid or pneumatic rubber covering encircling the wheel of a
motor vehicle whether mounted on or carried in the motor vehicle.
103 "Retail sales" shall mean and include all sales of new motor vehicle tires to consumers of
the tires. Retail sales shall include the value of any tangible personal property
manufactured or purchased at wholesale which is withdrawn from the business or stock
in trade and is used or consumed within this state in the business or by the owner or by
any other person, whether or not in the regular course of business or trade. Retail sale
shall also include a sale invoiced to a retailer but delivered to another person who pays
for the merchandise upon taking possession.
104 "Retailer" shall apply to a person making retail sales of new motor vehicle tires.
105 For purposes of this rule, "motor vehicle leasing dealers" are considered consumers of
tires purchased for use on rental or lease motor vehicles.
106 "Wholesale sale" shall mean sales of new motor vehicle tires to a tire retailer or a tire
wholesaler for resale.
107 "Wholesaler" shall apply to a person making wholesale sales of new motor vehicle tires.
108 (Reserved)
200 Levy
201 Under Miss. Code Ann. Section 17 -17-423, a waste tire fee of one dollar ($1.00) is
imposed on each new motor vehicle tire sold with a rim diameter of less than twenty -four
(24) inches, and two dollars ($2.00) on each new tire sold with a rim diameter of twenty -
four (24) inches or greater. The fee shall be charged by the tire wholesaler to a tire
retailer who purchases a motor vehicle tire for resale. Such fee shall be separately stated
on the sales invoice to the tire retailer. Tire wholesalers making retail sales of new tires
should accrue the one dollar ($1.00) waste tire fee or two dollar ($2.00) waste tire fee on
each new tire sold at retail. Tire retailers should accrue the one dollar ($1.00) or two
dollar ($2.00) waste tire fee on each new motor vehicle tire purchased from an out of
state wholesaler who does not charge the waste tire fee. The tax is to be charged on the
last wholesale sale of the tire.
202 Sales by a tire wholesaler selling tires to a used car dealer is considered a retail sale per
paragraph 103, above. The applicable tire fee would be charged to the used car dealer;
however the regular retail rate of tax would not apply as the sale is considered a
wholesale sale for sales tax purposes.
203 Tire wholesalers will be provided a resale permit to allow the wholesaler to purchase tires
for resale exempt from the waste tire fee.
204 The waste tire fee shall not be charged on the retail sale to the end customer; however,
the seller may recoup the waste tire fee by including the cost of the fee in the selling price
of the tires, or by listing the cost of the fee as a, "Reimbursement of waste tire fee" on the
sales invoice. The amount recouped by the seller is subject to sales tax as part of the
gross proceeds of the sale of new tires.
205 (Reserved)
300 Filing Requirements
301 The fee imposed, less five percent (5%) of fees collected or accrued, which shall be
retained by the tire wholesaler as collection costs, shall be reported and paid to the
Department of Revenue electronically through TAP using the Tire Disposal Fee return.
The return with remittance is due and payable on or before the twentieth day of the month
next succeeding the close of the period in which the fee accrues. This fee is not to be
reported on the sales tax return.
302 (Reserved)
400 Exemptions
401 No fee is due on new tires already mounted on new or used motor vehicles held by motor
vehicle dealers for retail sale.
402 No fee is due on the sale of recaps, retreads or any other used motor vehicle tire.
403 The exemptions or exceptions contained in the Sales Tax Law do not apply to the waste
tire fee.
404 (Reserved)
35.IV.13.04 revised effective October 16, 2021