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.
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