[Code of Federal Regulations]

[Title 26, Volume 16]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR48.4072-1]



[Page 105-106]

 

                       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.  48.4072-1  Definitions.



    For purposes of the regulations in this part, unless otherwise 

expressly indicated:

    (a) Rubber. The term ``rubber'' includes synthetic and substitute 

rubber.

    (b) Tread rubber. The term ``tread rubber'' means any material (1) 

which is commonly or commercially known as tread rubber or camelback, or 

(2) which is a substitute for any material commonly or commercially 

known as tread rubber or camelback and is of a type used in recapping or 

retreading tires. The term includes, for example, strips of material, 

wholly or partially of rubber, natural or synthetic, intended to be 

vulcanized or otherwise affixed to a tire casing to form the outside 

perimeter of the tire, smooth or treaded. It also includes treading 

material produced by reprocessing scrap, salvage, or junk rubber and a 

continuous rubber ribbon produced through an extrusion process for 

direct application in recapping or retreading a tire casing. The term 

does not include rubber in various forms such as strip, slab, pellet, 

etc. which is used as raw material for the extrusion process. Tread 

rubber loses its identity as such when it has been used in the recapping 

or retreading of a tire of a type used on a highway vehicle (without 

regard to the actual use ultimately made of the tire) or has 

deteriorated in quality to the point where it is no longer suitable for 

use in recapping or retreading of a tire. (In the case of such 

deterioration, see section 6416(b)(2) and Sec.  48.6416(b)-2 to secure a 

refund or credit of the tax paid.)

    (c) Tires of the type used on highway vehicles. (1) The term ``tires 

of the type used on highway vehicles'', for purposes of Sec. Sec.  

48.4071-1 through 48.4073-3 means tires of the type used on:

    (i) Motor vehicles that are highway vehicles (within the meaning of 

Sec.  48.4061(a)-1(d)), or

    (ii) Vehicles of the type used in connection with motor vehicles 

that are highway vehicles (within the meaning of Sec.  48.4061(a)-1(d)).



The term ``tires of the type used on highway vehicles'' does not include 

bicycle tires. Bicycle tires, however, are included in the term ``other 

tires'' as used in section 4071(a)(2).

    (2) For purposes of paragraph (c)(1)(i) of this section, tires of 

the type used on motor vehicles that are highway vehicles include tires 

used on motor trucks, buses, passenger automobiles, motor homes, highway 

tractors, trolley buses or coaches, and motorcycles.

    (3) For purposes of paragraph (c)(1)(ii) of this section, tires of 

the type used on vehicles of the type used in connection with motor 

vehicles that are highway vehicles include tires used on truck or bus 

trailers, truck semitrailers, mobile homes, housetrailers, or utility 

trailers.

    (d) Inner tubes. The term ``inner tubes'' includes air containers of 

all types made wholly or in part of rubber and designed and manufactured 

for use in pneumatic tires.

    (e) Tires. The term ``tires'' includes rubber casings, hoops, and 

strips or bands of all kinds designed and shaped or built to form the 

tread of or to fit a vehicle wheel. Tires of either the pneumatic or 

solid type which fit or form the tread for wheels of any article which 

is capable of use as a means of transporting a person or burden are 

taxable as tires. Examples of articles which may be equipped with 

taxable tires are motor scooters, minibikes, industrial trucks, farm 

tractors, wheelbarrows, and similar articles. See section 4073(a) and 

Sec.  48.4073-1 with respect to the exemption of tires of certain sizes, 

and section 4073(b) and Sec.  48.4073-2 with respect to the exemption 

for tires with internal wire fastening.

    (f) Laminated tires. For purposes of the tax imposed by section 

4071, the term ``laminated tires'' means tires (1) which are not ``tires 

of the type used on highway vehicles'' within the meaning of paragraph 

(c) of this section, and



[[Page 106]]



(2) which consist wholly of scrap rubber from used tire casings with an 

internal metal fastening agent.

    (g) Manufacturer. The term ``manufacturer'' means manufacturer, 

producer, or importer. A person who converts, by any process, a new tire 

taxable under section 4071 at one rate of tax into a tire taxable under 

section 4071 at a different rate (as for example, an off highway-type 

tire converted into a highway-type tire) is considered to be a 

manufacturer of the converted tire. If a conversion results in a reduced 

rate of tax for the converted tire, see section 6416(b)(2) and Sec.  

48.6416(b)-2 to secure a credit or refund of part of the tax paid. The 

term ``manufactured'' includes ``produced'' and ``imported''.

    (h) Cross references. For other definitions, see Sec.  48.0-2.



(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]