# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 08 — New Tire Fee and Tire Recycling Fee

### Chapter 01 — General Regulations

#### Regulation .01 Definitions.

*COMAR 03.08.01.01*

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.