Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel›Tires, Tubes, and Tread Rubber
§ 48.4073-2 Exemption of tires with internal wire fastening.
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States
The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.
(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))
[T.D. 7809, 47 FR 6007, Feb. 10, 1982]
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