26 C.F.R. § 48.4073-1 Exemption of tires of certain sizes.
Title 26 - Internal Revenue
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 (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]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Tires, Tubes, and Tread Rubber
§ 48.4073-1 Exemption of tires of certain sizes.