La. Admin. Code tit. 33 § VII-10521

Current through Register Vol. 50, No. 9, September 20, 2024

Section 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.

La. Admin. Code tit. 33, § VII-10521

Promulgated by the Department of Environmental Quality, Office of Environmental Assessment, LR 31:1324 (June 2005), amended by the Office of the Secretary, Legal Affairs Division, LR 33:91 (January 2007), LR 33:2158 (October 2007), Amended by the Office of the Secretary, Legal Division, LR 42256 (2/1/2016), Amended by the Office of the Secretary, Legal Affairs and Criminal Investigations Division, amended LR 45660 (5/1/2019).

AUTHORITY NOTE: Promulgated in accordance with R.S. 30:2411-2422.