StacksVerified U.S. federal law reference

26 CFR §48.4073-2 — -2 Exemption of tires with internal wire fastening.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material.