Amended 1956, 1971, 1980, 1984, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c).
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 735(c)(2)(C), struck out “or inner tubes (other than bicycle tires and inner tubes)” after “equipped with tires” in provisions preceding par. (1), struck out “and inner tubes” before “with which such article is equipped” in pars. (1) and (2), and substituted “sale of an automobile bus chassis or an automobile bus body” for “sale of an article if a tax on such sale is imposed under section 4061 or if such article is an automobile bus chassis or an automobile bus body” in provisions following par. (2).
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 735(c)(2)(D), struck out subsec. (f) which related to imported recapped or retreaded United States tires.
- 1980 Pub. L. 96-222 Pub. L. 96–222 inserted references to an automobile bus chassis or body.
- 1980 Pub. L. 96-598 Pub. L. 96–598 added subsec. (f).
- 1971 Pub. L. 92-178 Pub. L. 92–178 added subsec. (e).
- 1956 Act June 29, 1956, increased tax on tires of type used on highway vehicles from 5 cents a pound to 8 cents a pound, provided for a tax of 3 cents a pound on tread rubber, and required on and after July 1, 1972, a reduction in tax on tires of type used on highway vehicles from 8 cents a pound to 5 cents a pound, and elimination of tax on tread rubber.
Cases: Terry Haggerty Tire Co. v. United States, 899 F.2d 1199 (Fed. Cir. 1990); Select Tire Salvage Co. v. United States, 386 F.2d 1008 (Ct. Cl. 1967); Treadco Tires v. United States, 604 F.2d 14 (5th Cir. 1979)
(a) Imposition and rate of tax There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.
Amended 1960, 1961, 1980, 1983, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) imposed tax and set forth table of rates providing for no tax if the tire weighed not more than 40 lbs., tax of 15 cents per lb. in excess of 40 lbs. if the tire weighed more than 40 lbs. but not more than 70 lbs., tax of $4.50 plus 30 cents per lb. in excess of 70 lbs. if the tire weighed more than 70 lbs. but not more than 90 lbs., and tax of $10.50 plus 50 cents per lb. in excess of 90 lbs. if the tire weighed more than 90 lbs.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 514(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “There is hereby imposed upon the following articles, if wholly or in part of rubber, sold by the manufacturer, producer, or importer, a tax at the following rates:
“(1) Tires of the type used on highway vehicles, 9.75 cents a pound.
“(2) Other tires (other than laminated tires to which paragraph (5) applies), 4.875 cents a pound.
“(3) Inner tubes, for tires, 10 cents a pound.
“(4) Tread rubber, 5 cents a pound.
“(5) Laminated tires (not of the type used on highway vehicles) which consist wholly of scrap rubber from used tire casings with an internal metal fastening agent, 1 cent a pound.”
- 1980 Pub. L. 96-596 Pub. L. 96–596, § 4(a)(1)(A), substituted “9.75 cents” for “10 cents”.
- 1980 Pub. L. 96-596 Pub. L. 96–596, § 4(a)(1)(B), substituted “4.875 cents” for “5 cents”.
- 1961 Pub. L. 87-61 Pub. L. 87–61, § 202(a), increased tax from 8 to 10 cents a pound.
- 1961 Pub. L. 87-61 Pub. L. 87–61, § 202(c), increased tax from 9 to 10 cents a pound.
- 1961 Pub. L. 87-61 Pub. L. 87–61, § 202(c), increased tax from 3 to 5 cents a pound.
- 1960 Pub. L. 86-440 Pub. L. 86–440, § 1(a)(1), inserted “(other than laminated tires to which paragraph (5) applies)” after “other tires”.
- 1960 Pub. L. 86-440 Pub. L. 86–440, § 1(a)(2), added par. (5).
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(b) Special rule for manufacturers who sell at retail Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire to a retail store or retail outlet of such manufacturer, producer, or importer, he shall be liable for tax under subsection (a) in respect of such tire in the same manner as if it had been sold at the time it was delivered to such retail store or outlet. This subsection shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection (a) shall not apply to an article in respect of which tax has been imposed by this subsection.
Amended 1966, 1976, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 735(c)(2)(A), struck out “or inner tube” after “any tire”, and struck out “or tube” after “such tire” in two places in first sentence.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1966 Pub. L. 89-523 Pub. L. 89–523 added subsec. (b) and redesignated former subsec. (b) and (c) as (c) and (d), respectively.
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(c) Tires on imported articles For the purposes of subsection (a), if an article imported into the United States is equipped with tires—
Amended 1961, 1966, 1976, 1984, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c) and struck out heading and text of former subsec. (c). Text read as follows: “For purposes of this section, weight shall be based on total weight exclusive of metal rims or rim bases. Total weight of the articles shall be determined under regulations prescribed by the Secretary.”
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 735(c)(2)(B), substituted “on total weight exclusive” for “on total weight, except that in the case of tires such total weight shall be exclusive”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1966 Pub. L. 89-523 Pub. L. 89–523 added subsec. (b) and redesignated former subsec. (b) and (c) as (c) and (d), respectively.
- 1961 Pub. L. 87-61 Pub. L. 87–61, § 202(d), substituted “October 1, 1972” for “July 1, 1972”, added par. (2), and redesignated former par. (2) as (3).
(1) the importer of the article shall be treated as the importer of the tires with which such article is equipped, and
(2) the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped.
This subsection shall not apply with respect to the sale of an automobile bus chassis or an automobile bus body.
(d) Termination On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply.
Amended 1966, 1970, 1976, 1978, 1980, 1983, 1987, 1990, 1991, 1998, 2005, 2011, 2012, 2015, 2021
- 2021 Pub. L. 117-58 Pub. L. 117–58 substituted “October 1, 2028” for “October 1, 2022”.
- 2015 Pub. L. 114-94 Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”.
- 2012 Pub. L. 112-141 Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”.
- 2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(a)(2)(C), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- 2012 Pub. L. 112-102 Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.
- 2011 Pub. L. 112-30 Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.
- 2005 Pub. L. 109-59 Pub. L. 109–59 substituted “2011” for “2005”.
- 1998 Pub. L. 105-178 Pub. L. 105–178 substituted “2005” for “1999”.
- 1991 Pub. L. 102-240 Pub. L. 102–240 substituted “1999” for “1995”.
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “1995” for “1993”.
- 1987 Pub. L. 100-17 Pub. L. 100–17 substituted “1993” for “1988”.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 516(a)(2), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by subsec. (a) shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by subsec. (a)(1) would be 4.875 cents a pound, that by subsec. (a)(3) would be 9 cents a pound, and that subsec. (a)(4) would not apply.
- 1980 Pub. L. 96-596 Pub. L. 96–596, § 4(a)(1)(C), substituted “4.875 cents” for “5 cents”.
- 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “1984” for “1979”.
- 1976 Pub. L. 94-280 Pub. L. 94–280 substituted “1979” for “1977”.
- 1970 Pub. L. 91-605 Pub. L. 91–605 substituted “1977” for “1972”.
- 1966 Pub. L. 89-523 Pub. L. 89–523 added subsec. (b) and redesignated former subsec. (b) and (c) as (c) and (d), respectively.