{"data":{"id":"us/26-cfr-48.4073-1","jurisdiction":"us","citation":"26 CFR 48.4073-1","heading":"-1 Exemption of tires of certain sizes.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2f2e4ad44f4111e8bd460c294fbbcfd814263fc3b81f419aaeb07670ae593c45","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4073","next":"us/26-cfr-48.4073-2"},"notice":"GroundRules: Original legal text. Not legal advice."}