Regulation .01 Definitions.
Regulation .01 Definitions.LinkCopy Citation
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.