# 26 U.S.C. § 4073: Exemptions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4073>. Cite pinpoints as 26 U.S.C. § 4073(a)(1).

The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.

## Regulations

- [Treas. Reg. § 48.4073-1](/26/reg/48.4073-1.md): Exemption of tires of certain sizes. (interprets § 4073)
- [Treas. Reg. § 48.4073-2](/26/reg/48.4073-2.md): Exemption of tires with internal wire fastening. (interprets § 4073)
- [Treas. Reg. § 48.4073-3](/26/reg/48.4073-3.md): Exemption of tread rubber used for recapping nonhighway tires. (interprets § 4073)
- [Treas. Reg. § 48.4073-4](/26/reg/48.4073-4.md): Other tax-free sales. (interprets § 4073)

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 48.4073](/26/prop/48.4073_2016-06881.md): [Removed] (REG-103380-05, proposed 2016-03-31)
- [Prop. Treas. Reg. § 48.4073-1](/26/prop/48.4073-1_2016-06881.md): Exemption for tires sold for the exclusive use of the Department of Defense or the Coast Guard. (REG-103380-05, proposed 2016-03-31)
- [Prop. Treas. Reg. § 48.4073-2](/26/prop/48.4073-2_2016-06881.md): American National Red Cross. (REG-103380-05, proposed 2016-03-31)
- [Prop. Treas. Reg. § 48.4073-3](/26/prop/48.4073-3_2016-06881.md): [Removed] (REG-103380-05, proposed 2016-03-31)

## Connections

Cites: § 4071 Imposition of tax

Cited by: none

Derived from: 1939 § 3400(a), (c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 482
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 389
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 982
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1623