Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 13 - General
Chapter 04 - Disposal of Waste Tires
Section 35-4-13-04-201

Universal Citation: MS Code of Rules 35-4-13-04-201
Current through September 24, 2024

Under Miss. Code Ann. Section 17-17-423, a waste tire fee of one dollar ($1.00) is imposed on each new motor vehicle tire sold with a rim diameter of less than twenty-four (24) inches, and two dollars ($2.00) on each new tire sold with a rim diameter of twenty-four (24) inches or greater. The fee shall be charged by the tire wholesaler to a tire retailer who purchases a motor vehicle tire for resale. Such fee shall be separately stated on the sales invoice to the tire retailer. Tire wholesalers making retail sales of new tires should accrue the one dollar ($1.00) waste tire fee or two dollar ($2.00) waste tire fee on each new tire sold at retail. Tire retailers should accrue the one dollar ($1.00) or two dollar ($2.00) waste tire fee on each new motor vehicle tire purchased from an out of state wholesaler who does not charge the waste tire fee. The tax is to be charged on the last wholesale sale of the tire.

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