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DEFINITIONS

“Tire” means a tire sold by a retailer for any passenger vehicle.

“Motor vehicle” Means any self-propelled vehicle designed primarily travel on the public highways which is generally used to transport persons and/or property over the public highways [§42-1-102(58), C.R.S.] This includes automobiles, minivans, all trucks, motor homes and
motorcycles.

“Recapped” means the tire has been retreaded and sold as a recapped tire.

GENERAL INFORMATION

Retailers of new tires are required to collect a fee of $1.50 on the sale of any new motor vehicle tire for any passenger vehicle.

The fee is allocated to funds administered by the Department of Higher Education and the Department of Local Affairs for loans, studies and reimbursements for processing, recycling and waste diversion activities.

Effective August 5, 2009, retailers of new motor vehicle tires must include the following statement on their sales receipt in fifteen-point, bold-faced type: ‘Section 25-17-202, Colorado Revised Statutes, requires retailers collect a $1.50 waste tire recycling development fee on the sale of each new motor vehicle tire’. The waste tire recycling fee is to be stated as a separate and distinct item on the retailer’s invoice to the customer. Effective August 5, 2009, the waste tire recycling development fee is considered part of the purchase price and is subject to sales tax.