Georgia's Tire Fee Collections Have Changed
Your business may have new legal and financial responsibilities
In 2023, the Georgia General Assembly amended the state law, O.C.G.A. § 12-8-40.1(h), that describes how tire fees are collected in Georgia. The responsibility for collecting and remitting the $1 fee on new tires sold will shift from the retailer to the distributor effective July 1, 2023. DNR/EPD does not have the authority to change the effective date of this requirement.
The state law included a new definition of “distributor” for purposes of fee collection. The first time a tire is sold in Georgia to a retailer or to customer using those tires, the entity making that sale is a distributor and, thus, responsible for collecting the fee.
If you meet this definition of a distributor and are not currently registered with Georgia EPD, you must submit the attached application to register as a “Sales Only/Distributor” facility.
If you are an existing “New Tire Retail” facility and operate in a way that meets this new definition of distributor and operate as a New Tire Retailer that generates scrap tires, you must be registered as both “New Tire Retail Sales” AND “Sales Only/Distributor”.
If you are an existing “New Tire Retail” facility and you do not operate in a way that meets this new definition of distributor, you must continue to collect and remit the fee as you always have through June 30, 2023, and submit the 2nd Quarter 2023 Tire Fee Report and payment by July 30, 2023. Please also submit contact information for those Distributors servicing your business ASAP, by sending Business Name, Address, Phone Number and Email Address to [email protected].
“Sales Only/Distributors” must start collecting the $1 fee per new tire sold on July 1, 2023. Register in GEOS by August 1, 2023. Your first report and payment for the 3rd quarter of 2023 (July, August, September) is due on October 30, 2023.
If you have any questions regarding these changes, please call 404-362-2537 and ask to speak with the Tire Management Duty Officer.
Inquiries may also be emailed to [email protected] .