Use for filing periods ending on or before February 28, 2023. For filing periods beginning on or after March 1, 2023, you must report and remit any waste tire management fees collected with your sales tax return.
| Use for filing periods ending on or before February 28, 2023. For filing periods beginning on or after March 1, 2023, you must report and remit any waste tire management fees collected with your sales tax return. |
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New York State Department of Taxation and Finance
MT-170
Waste Tire Management Fee (8/11)
Quarterly Return (with instructions)
If you file separate sales tax returns for each location, file a separate waste
General information tire management fee return for those same locations.
Tire sellers must collect a fee of $2.50 on each new tire sold within The Tax Law requires that you keep a copy of your completed return for at
New York State. The waste tire management fee does not apply to sales of least three years.
used or recapped tires, mail order sales, or sales for resale. The sellers are
entitled to retain a statutory allowance of $.25 per tire from fees collected. Is this your final return? — If you are filing the final return for this
The Tax Department is responsible for administering the fee, which is fee for this business at this/these location(s), mark an Xin the Final return
imposed by Environmental Conservation Law section 27‑1913. box on the front of the return.
The waste tire fee applies to new tires sold for use on nearly all Is this an amended return? — If you are filing an amended return
self‑propelled or towed vehicles that could be registered for any reason. for any purpose, mark an Xin the Amended return box on the front of the
The fee also applies to new tires sold with a new or used vehicle, including return, enter the ending date of the quarter, and the corrected information
spare tires, whether they are full‑size or for emergency use only. in the area provided, and attach an explanation. If you have overpaid, the
Tax Department will mail you a refund. If you have any questions, see Need
For more detailed information about which sales of tires are subject to this help?.
fee, please refer to TSB‑M‑04(2)M, Waste Tire Management Fee Changes
for 2004. Did you sell tires during this quarter? — If you did not sell any
tires during this quarter, mark an Xin the box on the front of the return and
Who must file — If you sell tires, including recapped tires, mail order sign and date your return. If you sold tires, but did not sell any tires that you
sales, and tires sold for resale, you must file a return even when you had were required to collect the fee on, see the instructions for line 1.
no sales of tires for which you were required to collect the waste tire
management fee during the quarter. Line instructions
When to file — The quarterly reporting periods and return due dates Line 1 — Enter the number of tires sold during the quarterly period that
are as follows: were subject to the waste tire management fee. See TSB‑M‑04(2)M, Waste
Tire Management Fee Changes for 2004, for information about which tires
Quarterly period Due date for are subject to the fee.
filing return
If you did not sell any tires for which you were required to collect the fee
December 1 through February 28 (29) .............................. March 31 during the quarterly period, enter 0on lines 1, 3, 4, 5, and 6 and sign the
March 1 through May 31 ................................................... June 30 return.
June 1 through August 31 ................................................. September 30
September 1 through November 30 .................................. December 31 Line 2 — This preprinted amount represents the portion of the fee per tire
which is payable to the department after deducting the statutory allowance
Where to file — Mail to: NYS TAX DEPARTMENT the seller is entitled to retain.
WASTE TIRE MANAGEMENT FEE Line 3 — Multiply the number of tires entered on line 1 by the fee due of
PO BOX 4100 $2.25 per tire.
BINGHAMTON NY 13902-4100
Line 4 — If penalties and interest apply (see below), enter the appropriate
Private delivery services — To use a private delivery service, see amount.
Publication 55, Designated Private Delivery Services.
Signature
Completing your return The return must be certified by the president, vice president, treasurer,
assistant treasurer, chief accounting officer, or other officer authorized by
Is this return for multiple locations? — If you are a tire retailer the taxpayer corporation.
with more than one location in the state, and you file a combined sales tax
return for all locations, file a combined waste tire management fee return for The return of an association, publicly traded partnership, or business
those same locations. Mark an Xin the Multiple locations box on the return conducted by a trustee or trustees must be signed by a person authorized
and indicate the number of locations covered by this report. Please type or to act for the association, publicly traded partnership, or business.
print (use black ink only; no red or other color ink or pencils please).
Print this return 2-sided, complete front and back, and detach here
New York State Department of Taxation and Finance
MT-170 Quarterly period ending
(8/11) Waste Tire Management Fee
Quarterly Return
Read instructions before completing return 1. Number of tires sold
subject to fee ............... 1.
Sales tax 2. Fee due per tire ($2.50
identification number .................... fee – $.25 allowance) ....... 2. $ 2 25
Business name 3. Net amount of fees due
(line 1 x line 2) .................. 3.
Address (number and street or rural route) 4. Penalties and interest
(see instructions) ............... 4.
City, village, or post office State ZIP code 5. Total amount due
(add lines 3 and 4) ............ 5.
This return is for(mark an Xin one) : 6. Amount remitted with this
Single location Multiple locations (enter number): return ........................... 6.
Mark an Xin the box if: If line 5 and line 6 arenot the same amount, attach an
Final return Amended return Did not sell any tires in this quarter explanation.
Complete back
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MT-170 (8/11) (back)
If an outside individual or firm prepared the return, all applicable entries You may not be liable for penalties if your failure to file or remit the fees is
in the paid preparer section must be completed, including identification due to reasonable cause and not due to willful neglect. If you think you are
numbers (see Paid preparer identification numbers). Failure to sign the not liable for these additional charges, attach a statement to your return
return will delay the processing of any refunds and may result in penalties. explaining the delay in filing, payment, or both (Tax Law section 1085).
Paid preparer identification numbers —New York State Tax Law requires Note: You may compute your penalty and interest by accessing our Web
certain paid tax return preparers and facilitators of refund anticipation loans site, or you may call and we will compute the penalty and interest for you
(RALs) and refund anticipation checks (RACs) to register electronically with (see Need help? ).
the Tax Department. When completing this section, you must enter your
New York tax preparer registration identification number (NYTPRIN) if you • If you understate the net amount of fees due — If the net amount of
are required to have one. (Information on the New York State Tax Preparer fees you report is understated by 10% or $5,000, whichever is greater,
Registration Program is available on our Web site (see Need help? ).) In you must pay a penalty of 10% of the amount of understated fees.
addition, you must enter your federal preparer tax identification number You may not be liable for this penalty if (1) there is or was substantial
(PTIN) if you have one; if not, you must enter your social security number authority for your calculation of the net amount, (2) there is adequate
(SSN). (PTIN information is available at www.irs.gov.) disclosure on the return or in an attached statement, or (3) there was
reasonable cause for the understatement (see Tax Law section 1085(k)).
Attach check or money order payable to: Commissioner of Taxation and
Finance
On your check, write Form MT‑170, your sales tax identification number, and the Need help?
period for which you are reporting.
Visit our Web site at www.tax.ny.gov
Fee for payments returned by banks • get information and manage your taxes online
The law allows the Tax Department to charge a $50 fee when a check, • check for new online services and features
money order, or electronic payment is returned by a bank for nonpayment.
However, if an electronic payment is returned as a result of an error by Business Tax Information Center: (518) 457-5342
the bank or the department, the department won’t charge the fee. If your To order forms and publications: (518) 457-5431
payment is returned, we will send a separate bill for $50 for each return or
other tax document associated with the returned payment.
Text Telephone (TTY) Hotline
Penalties and interest (for persons with hearing and
Interest speech disabilities using a TTY): (518) 485-5082
• If you pay after the due date — If you do not pay the entire net amount
of fees due (line 3) on or before the due date, you must pay interest on Privacy notification
the amount of the underpayment from the due date of the return to the The Commissioner of Taxation and Finance may collect and maintain
date full payment is made. personal information pursuant to the New York State Tax Law, including but
Penalties not limited to, sections 5‑a, 171, 171‑a, 287, 308, 429, 475, 505, 697, 1096,
• If you file and pay after the due date — Compute additional charges 1142, and 1415 of that Law; and may require disclosure of social security
for late filing and late payment on the net amount of fees due, minus any numbers pursuant to 42 USC 405(c)(2)(C)(i).
payment made on or before the due date. This information will be used to determine and administer tax liabilities
A. If you do not file a return when due, add to the net fees 5% per and, when authorized by law, for certain tax offset and exchange of tax
month up to 25% (Tax Law section 1085(a)(1)(A)). information programs as well as for any other lawful purpose.
B. If you do not file a return within 60 days of the due date, the Information concerning quarterly wages paid to employees is provided
additional charge in item A above cannot be less than the smaller to certain state agencies for purposes of fraud prevention, support
of $100 or 100% of the net fees required to be shown on the return enforcement, evaluation of the effectiveness of certain employment and
(Tax Law section 1085 (a)(1)(B)). training programs and other purposes authorized by law.
C. If you do not pay the net fees shown on a return when due, Failure to provide the required information may subject you to civil or
add to the net fees ½% per month up to a total of 25% (Tax Law criminal penalties, or both, under the Tax Law.
section 1085 (a)(2)).
D. The total of the additional charges in items A and C may not This information is maintained by the Manager of Document Management,
exceed 5% for any one month, except as provided for in item B NYS Tax Department, W A Harriman Campus, Albany NY 12227;
above (Tax Law section 1085 (a)). telephone (518) 457‑5181.
MT-170 (8/11) (back)
I hereby certify that this return is true and correct. I make these statements with the knowledge that knowingly making a false or fraudulent
statement on this document is a misdemeanor under section 210.45 of the Penal Law.
Signature of authorized person Official title
Authorized
person E‑mail address of authorized person Telephone number Date
( )
Paid Firm’s name (or yours if self-employed) Firm’s EIN Preparer’s PTIN or SSN
preparer Signature of individual preparing this document Address City State ZIP code
use
only E‑mail address of individual preparing this document Preparer’s NYTPRIN Date
(see instr.)
Mail to: NYS TAX DEPARTMENT
WASTE TIRE MANAGEMENT FEE
PO BOX 4100
BINGHAMTON NY 13902-4100
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