# Treas. Reg. § 48.4073-1: Exemption of tires of certain sizes.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.4073-1>. Interprets 26 U.S.C. § 4073.

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. 

[T.D. 7809, 47 FR 6007, Feb. 10, 1982]