GroundRules
26 CFR 48.4073-2: -2 Exemption of tires with internal wire fastening.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.
Collected 2026-08-27T02:25:11Z. Source file · JSON