Tire Dealers/Other Retailers of New Tires

Tire dealers and other retailers of new tires

A tire retailer may store up to 1,000 waste tires on business premises without a collection permit. Used tires managed for resale do not count toward this limit provided they are segregated from waste tires and stored by size in a rack or stack not more than two rows wide in such a manner to allow the inspection of each tire.

Tire Fee

The S.C. Solid Waste Policy and Management Act of 1991 imposes a $2 fee per new tire sold to ensure that tires are properly managed and recycled. The statute imposes the fee on motor vehicle, trailer and motorcycle tires whether or not the tire is mounted by the seller.

The fee does not apply to farm tractor tires, airplane tires, off-highway machinery tires, used tires, recapped tires, retread tires, lawn mower tires or tires from bicycles, garden carts and wheelbarrows.

Tire Fee Refunds and the S.C. Department of Revenue

A tire wholesaler or retailer who delivers waste tires to a permitted waste tire recycling facility may apply to the S.C. Department of Revenue (DOR) for a refund or credit of $1 per tire delivered. A refund or credit will not be approved for tires delivered in excess of the number of new tires sold.

It is the responsibility of retailers of new tires to ensure that the tire fee is properly remitted to the DOR. For fee payment information or to obtain a copy of the Solid Waste Excise Tax form (ST390) visit https://dor.sc.gov/tax/solid-waste.

Recycling options for new tire retailers

Permitted tire recyclers will collect tires for recycling and registered waste tire haulers will deliver those tires to permitted locations. DHEC encourages retailers to solicit quotes and references from vendors. For a list of permitted recycling facilities and registered waste tire haulers, visit here.

Additionally, many counties have collection centers available to businesses. Contact your county recycling coordinator at www.scdhec.gov/recyclehereSC about collection policies in your area.

Although delivery of tires to a county collection site does not entitle retailers to the $1 recycling credit, most counties will waive their tipping fee for retailers that can document payment of the $2 tire fee (less 3 percent administrative collection allowance) to the DOR.