36 §4832. Fee imposed
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 719: RECYCLING ASSISTANCE FEE HEADING: PL 1991, C. 517, PT. B, §1 (NEW)
§4832. Fee imposed
1. Imposition. A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid batteries purchased new in this State by the user or purchased outside the State by the user unless the fee imposed by this section has been paid.
[ 2003, c. 390, §23 (AMD) .]
1-A. Repeal.
[ 2003, c. 390, §24 (RP) .]
2. Exemption. Transactions that, under the laws of this State, are not subject to taxation in accordance with Part 3 are exempt from the fee imposed by subsection 1. Sales of any items that occur as part of a sale of a trailer, a mobile home or any motorized vehicle are exempt from the fee imposed by subsection 1.
[ 1991, c. 546, §31 (AMD) .]
SECTION HISTORY
1989, c. 585, §B (NEW). 1989, c. 927, §5 (AMD). 1991, c. 546, §31 (AMD). 1995, c. 368, §NN2 (AMD). 2003, c. 390, §§23,24 (AMD).