Form Mt-171 - Waste Tire Management Fee Exempt Purchase Certificate (Page 2 of 2) in pdf

MT-171 (9/04) (back)

Instructions

General information

(6) Motor-assisted bicycles: bicycles that have a small motor

attached that do not qualify for registration as limited-use

When the waste tire management fee was originally enacted, it

motorcycles, motorcycles, or ATVs.

applied to new tires sold on or after September 12, 2003, that were

(7) Vehicles that run only upon rails or tracks.

for use on cars, trucks, motor homes, buses, and trailers, or any

other vehicle that could qualify for registration under section 401 of

(8) Aircraft.

the Vehicle and Traffic Law (VTL).

(9) Equipment excluded from the definition of trailer under

Vehicle and Traffic Law section 156 (e.g., a welder mounted

Beginning September 19, 2004, the fee is expanded to include new

on a chassis or an air compressor mounted on wheels).

tires sold for use on: cars, trucks, motor homes, buses, and trailers,

or any other vehicle that could qualify for registration under section

Governmental entities and certain other exempt

401 of the VTL; motorcycles that could qualify for registration under

organizations

section 410 of the VTL; limited-use vehicles as defined in section

Sales to the following are exempt from the waste tire

121-c of the VTL that could qualify for registration under section

management fee:

2261 of the VTL; and all-terrain vehicles (ATVs) as defined in

• the state of New York, its agencies, instrumentalities and

section 2281 that could qualify for registration under section 2282

political subdivisions;

of the VTL.

• the United States, its agencies and instrumentalities;

Consequently, the waste tire fee now applies to new tires sold for

• limited dividend housing companies exempt under

use on nearly all self-propelled or towed vehicles that could be

section 93(1) of the Private Housing Finance Law; and

registered for any reason. (Refer to Tires for exempt vehicles below

for information on vehicles that are exempt.) The fee also applies to

• nonprofit property and casualty insurance companies exempt

new tires sold with a new or used vehicle, including spare tires,

under section 6707 of the Insurance Law.

whether they are full-size or for emergency use only.

Documentation of exempt sales

The fee does not apply to recapped or resold (used) tires, or to

If you are purchasing new tires for either resale or installation on an

mail-order, phone-order, or Internet sales in which the tires are

exempt vehicle, you must complete this form and give it to the

delivered to the purchaser by the U.S. Postal Service or a common

seller at the time of purchase.

carrier.

If you are purchasing new tires for a governmental entity, you may

Exempt sales

provide a governmental purchase order or other appropriate

governmental document as proof of an exempt purchase, or you

The following sales of new tires are not subject to the waste tire

may complete this form and give it to the seller at the time of

management fee.

purchase.

Tires for resale

If you are purchasing new tires for a limited dividend housing

New tires that are purchased solely for the purpose of resale are

company or a nonprofit property/casualty company, you must give

not subject to the waste tire management fee at the time of

the seller a copy of your sales tax exemption letter issued by the

purchase for resale. A purchase of new tires by a dealer of used

Tax Department.

vehicles for installation on a vehicle that will be sold by the

dealer is a purchase for resale and is not subject to the waste

The seller should obtain a completed exemption certificate from the

tire management fee at the time of purchase by the dealer.

purchaser as proof that the sale is exempt from the waste tire

Similarly, a dealer of new vehicles purchasing new tires for

management fee. In the absence of this certificate, the seller must

installation on a new vehicle prior to delivery to a customer is

obtain other documentation that the sale was exempt.

purchasing for resale.

New tires purchased for installation on leased vehicles or rental

vehicles are not purchased for resale.

Need help?

Tires for exempt vehicles

Internet access:

New tires purchased for use on, or as part of, the following

(for information, forms, and publications)

vehicles are not subject to the fee:

Fax-on-demand forms:

1 800 748-3676

(1) Electrically driven mobility-assistance devices operated or

Telephone assistance is available from 8:00

to 5:00

A.M.

P.M.

driven by persons with a disability.

(eastern time), Monday through Friday.

(2) Go-carts: small motorized devices with four wheels created

To order forms and publications:

1 800 462-8100

for off-road use that cannot be registered as either a motor

Business Tax Information Center:

1 800 972-1233

vehicle or ATV.

From areas outside the U.S. and outside Canada:

(518) 485-6800

(3) Golf carts.

Hearing and speech impaired (telecommunications device for the deaf

(TDD) callers only): 1 800 634-2110 (8:00

to 5:00

eastern time).

A.M.

P.M.

(4) Go-peds: devices, like a skateboard or scooter, that have a

Persons with disabilities: In compliance with the Americans with

motor attached and a handle for a standing rider.

Disabilities Act, we will ensure that our lobbies, offices, meeting

(5) Mini-bikes: small motorized devices with two wheels created

rooms, and other facilities are accessible to persons with

disabilities. If you have questions about special accommodations for

for off-road use that do not qualify as limited-use

persons with disabilities, please call 1 800 972-1233.

motorcycles, motorcycles, or ATVs.

Form Mt-171 - Waste Tire Management Fee Exempt Purchase Certificate Page 2

Related Articles

Related forms

Related Categories