Code of Federal Regulations Title 26. Internal Revenue § 26.48.4073–1 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.

(Authority:  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))