Section 4832 - Fee imposed1.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).]
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) .