La. Admin. Code tit. 33, § VII-10521 - Standards and Responsibilities of Sellers of Motor Vehicles
A. Within 30 days
of commencement of business operations, or when requested by the administrative
authority, motor vehicle dealers shall notify the administrative authority of
their existence and obtain an identification number. Notification shall be made
using the form available on the departments website.
B. Motor vehicle dealers doing business in
the state of Louisiana, who sell new vehicles, shall be responsible for the
collection from the consumer of the $2.25 waste tire fee for each tire upon the
sale of each vehicle with passenger/light truck tires, the $5 waste tire fee
for each tire upon the sale of each vehicle with medium truck tires, and the
$10 waste tire fee for each tire upon the sale of each off-road vehicle. No fee
is collected on the designated spare tire. These fees shall also be collected
upon replacement of all recall and adjustment tires. The department does not
require the collection of fees on the sale of a vehicle with tires weighing 500
pounds or more, solid tires, or tires which are de minimis in nature, including
but not limited to lawn mower tires, bicycle tires, and golf cart
tires.
C. Dealers of used motor
vehicles doing business in the state of Louisiana shall not be subject to this
Section. However, dealers of used motor vehicles who buy tires at wholesale and
mount them on a used vehicle prior to sale are considered waste tire generators
and are subject to the requirements of LAC 33:VII.10519.
D. Motor vehicle dealers shall:
1. remit all waste tire fees as required by
LAC 33:VII.10535.B to the administrative authority on a monthly basis on or
before the twentieth day following the month during which the fees were
collected. The fees shall be remitted to the Office of Management and
Finance;
2. submit with the waste
tire fees a monthly waste tire fee report (Form WT02, available from the Office
of Management and Finance) to the Office of Management and Finance on or before
the twentieth day of each month for the previous month's activity, including
months in which no fees were collected;
3. maintain and preserve records as may be
necessary to readily determine the amount of fee due. Each dealer shall
maintain a complete record of the quantity of vehicles sold, together with
vehicle purchase and sales invoices, and inventory records, for a period of no
less than five years; and
4.
maintain the records in accordance with LAC 33:VII.10509.H.
E. In any case where a motor
vehicle dealer has failed to report and remit the waste tire fee to the
administrative authority, and the dealers records are inadequate to determine
the proper amount of fee due, or in any case where a grossly incorrect report
or a report that is false or fraudulent has been submitted by the dealer, the
administrative authority shall have the right to estimate and assess the amount
of the fee due, along with any interest accrued and penalties. The burden to
demonstrate to the contrary shall rest upon the motor vehicle dealer.
F. Motor vehicle dealers shall prominently
display to the public the notification provided by the administrative
authority, indicating that:
"All Louisiana motor vehicle dealers selling new vehicles are required to collect a waste tire cleanup and recycling fee from the consumer of $2.25 for each passenger/light truck tire, $5 for each medium truck tire, and $10 for each off-road tire, upon the sale of each new motor vehicle. These fees shall also be collected upon replacement of all recall and adjustment tires. No fee shall be collected on the designated spare tire. The department does not require the collection of fees on the sale of tires weighing 500 pounds or more, solid tires, or tires which are de minimis in nature, including but not limited to lawn mower tires, bicycle tires, and golf cart tires."
G. The waste
tire fee established by
R.S.
30:2418 shall be listed on a separate line of
the retail sales invoice or buyers order and identified as the "LDEQ waste tire
fee." The LDEQ waste tire fee shall not include any additional fees. No tax of
any kind shall be applied to this fee.
H. A motor vehicle dealer who ceases the sale
of motor vehicles at the registered location shall notify the administrative
authority in writing within 10 days of the date of the close or relocation of
the business. This written notice shall include information regarding the
location and accessibility of the records required by Subsection D of this
Section.
I. Motor vehicle dealers,
who generate waste tires, shall comply with the requirements of LAC
33.VII.10519.L, and the manifest requirements of LAC 33:VII.10534.
J. Motor vehicle dealers shall also comply
with LAC 33:VII.10519.I-K, and Q, if applicable.
Notes
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No prior version found.