(a) The Authority, with the approval of the Public Services Commission, shall establish a tire disposal fee to cover the actual costs of lawful waste tire disposal or the cost of exportation to a waste disposal site. The tire disposal fee must be imposed upon the sale of each tire by a tire retailer or upon any tire imported into the Territory by a person.
(b) Every tire retailer shall collect the tire disposal fee from the consumer on each tire sold.(1) The tire disposal fee must be added to the total cost of the purchase and must listed separately on the invoice or bill of sale. Tire retailers must not include the cost of the tire disposal fee within the price of the tire.(2) The tire retailer shall submit the tire disposal fees collected to the Bureau of Internal Revenue (“IRB”) at such intervals as the Director of IRB requires.(3) The tire disposal fees collected pursuant to this subsection is exempt from gross receipt taxes.
(1) The tire disposal fee must be added to the total cost of the purchase and must listed separately on the invoice or bill of sale. Tire retailers must not include the cost of the tire disposal fee within the price of the tire.
(2) The tire retailer shall submit the tire disposal fees collected to the Bureau of Internal Revenue (“IRB”) at such intervals as the Director of IRB requires.
(3) The tire disposal fees collected pursuant to this subsection is exempt from gross receipt taxes.
(c) Every person who purchases a tire for importation into the Territory shall pay the tire disposal fee to the IRB at the time that the person pays the excise tax on the tire.