A waste tire fee is imposed on each new motor vehicle tire sold at wholesale. The waste tire fee is $1.00 per tire with a rim diameter of less than 24 inches, and a $2.00 fee per tire with a rim diameter 24 inches or larger.
These fees will apply to farm tractor tires, farm trailer tires and other tires for farm equipment. The wholesaler is liable for collecting the fees imposed on the wholesale sale of tires and remitting to the Department of Revenue. In addition, a retailer who purchases tires from a wholesaler or manufacturer outside this state upon which the waste disposal fee is not imposed is responsible for remitting the waste tire fee directly to the Department in lieu of payment of the tax to the wholesaler or manufacturer.
Retailers are prohibited from imposing a disposal fee on customers in excess of the actual per tire disposal cost incurred, nor can they waive the tire disposal fee. If a retailer is required to remit the waste tire fee directly to the Department, the fee is considered an actual part of his disposal costs.(Miss. Code Ann. Section 17-17-423)