Tires. The term tires includes rubber casings, hoops, and strips or bands of all kinds designed and shaped or built to form the tread of or to fit a vehicle wheel. Tires of either the pneumatic or solid type which fit or form the tread for wheels of any article which is capable of use as a means of transporting a person or burden are taxable as tires. Examples of articles which may be equipped with taxable tires are motor scooters, minibikes, industrial trucks, farm tractors, wheelbarrows, and similar articles. See section 4073(a) and 48.40731 with respect to the exemption of tires of certain sizes, and section 4073(b) and 48.40732 with respect to the exemption for tires with internal wire fastening.


26 CFR § 48.4072-1

Scoping language

For purposes of the regulations in this part, unless otherwise expressly indicated:

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