Effective January 1, 2007, the State of Delaware will now require any person or business engaged in selling tires at retail in Delaware to:
If you sell tires and have not yet received a Scrap Tire License notice, please contact the Division of Revenue at (302) 577-8778 so that we may register your business and issue remittance coupons. Registration is free.
Scrap Tire Fee Remittance Coupons – To submit Scrap Tire Fee to the State of Delaware Amended Forms – To correct any previously filed Scrap Tire Fee details Request for Change Forms – To change account information or to indicate tire operations have ceased.
The Retail Tire License is a means for the Delaware Division of Revenue to administer and collect the Scrap Tire Fee for DNREC’s use.
For more information about DNREC’s Scrap Tire Fund, please contact the Scrap Tire Management Program at (302) 739-9403 or firstname.lastname@example.org.
A State of Delaware Retail Tire License must be obtained in addition to any previously acquired State of Delaware business license. There is no additional fee for a Delaware Retail Tire License.
The following persons and/or businesses are required to obtain a Delaware Retail Tire License for each location at which tires are sold:
If you currently sell tires in Delaware and did not receive a Scrap Tire License notice, please contact the Delaware Division of Revenue at (302) 577-8778 to register your business and to receive remittance coupons.
Persons or businesses engaged in selling tires in Delaware who do not currently possess a State of Delaware business license must first register their business with the state. To register your business online please visit One Stop Business Licensing and Registration or Doing Business in Delaware for more information.
Any person or business required to obtain a Retail Tire License in Delaware must remit to the Delaware Division of Revenue a $2 Scrap Tire Fee for every tire sold in Delaware at retail. The retailer may pass this fee on to their customers, and list as a separate line item on their customers’ invoices.
The Scrap Tire Fee ($2 per tire sold) must be remitted monthly to the Delaware Division of Revenue, on or before the 20th day of each month for tires sold the month before. To remit payment, send a completed Retail Tire License Gross Receipts return and payment to:
Delaware Division of Revenue
P.O. Box 2340
Wilmington, DE 19899-2340
Checks should be made payable to the Delaware Division of Revenue.
House Bill No. 455 w/SA 2, SA 4 (Signed by Governor Minner on 06/30/2006)
DE Code Title 7, Ch. 6 Subchapter II (§ 6040 and § 6041)