(a) For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent.
Dealer: means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes. See Tennessee Code 67-4-1602
Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. See Tennessee Code 67-4-1602
(b)(1) Notwithstanding chapter 994 of the Public Acts of 2000, or another law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with § 68-211-867, disposal of waste tires in accordance with § 68-211-867(d), or removal of illegally disposed waste tires from public or private property. Money received by a county in accordance with this subdivision (b)(1) must not be used for another purpose. The county shall include in its annual progress report to the department of environment and conservation, pursuant to § 68-211-814(a), data on how many waste tires the county manages, information on the final disposition of the waste tires, and documentation of how all funds received under this subdivision (b)(1) have been expended.(2) The remaining balance of the fee must be allocated to the solid waste management fund established by § 68-211-821.
