[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4073-1]

[Page 115]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H--Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 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) 1\3/
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.


(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]