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) 13/4 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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(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]