Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXESPart 48 - MANUFACTURERS AND RETAILERS EXCISE TAXESSubpart H - MOTOR VEHICLES, TIRES, TUBES, TREAD RUBBER, AND TAXABLE FUEL
TIRES, TUBES, AND TREAD RUBBER
Section 48.4073-1 - Exemption of tires of certain sizes

26 C.F.R. § 48.4073-1

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Current through September 30, 2024
Section 48.4073-1 - Exemption of tires of certain sizes

The tax does not apply to sales of tires of all-rubber construction (whether hollow center or solid) if they have no fabric or metal reinforcement and do not exceed either of these measurements: (a) 20 inches in diameter measured to the outside circumferences, and (b) 13/4 inches in cross-section. The exemption provided by section 4073(a) is to be determined solely on the measurements of the tire and not on the purpose for which it is designed or used.

26 C.F.R. §48.4073-1

T.D. 7809, 47 FR 6007, Feb. 10, 1982

Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954. (80 Stat. 331, 26 U.S.C. 4071(b) ; 68A Stat. 482, 26 U.S.C. 4071(c) ; 70 Stat. 389, 26 U.S.C. 4073(c) ; 68A Stat. 917, 26 U.S.C. 7805 )