§ 702(a)(1), 83 Stat. 660; Dec. 31, 1970, Pub. L. 91-605, title III, § 303(a)(3) and (4), 84 Stat. 1743; Dec. 31, 1970, Pub. L. 91-614, title II, § 201(a)(1), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92-178, title IV, §401(a)(1), (g)(1), 85 Stat. 530, 533; May 5, 1976, Pub. L. 94-280, title III, § 303(a) (3) and (4), 90 Stat. 456; Nov. 6, 1978, Pub. L. 95-599, Title V, § 502(a)(2), (3), 92 Stat. 2756; Jan. 6, 1983, Pub. L. 97-424, Title V, § 512(a)(1), (2), 96 Stat. 2173, 2174.)

Sec. 4063. Exemptions.

(a) Specified articles

(1) CAMPER COACHES; BODIES FOR SELF-PROPELLED MOBILE HOMES.-The tax imposed under section 4061 shall not apply in the case of articles designed (A) to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and (B) to be used primarily as living quarters or camping accommodations.

(2) Feed, seeD, AND FERTILIZER EQUIPMENT.—The tax imposed under section 4061 shall not apply in the case of any body, part or accessory primarily designed

(A) to process or prepare seed, feed, or fertilizer for use on farms;

(B) to haul feed, seed, or fertilizer to and on farms;

(C) to spread feed, seed, or fertilizer on farms;

(D) to load or unload feed, seed, or fertilizer on farms; or

(E) for any combination of the foregoing.

(3) HOUSE TRAILERS.-The tax imposed under section 4061(a) shall not apply in the case of house trailers.

(4) AMBULANCES, HEARSES, ETC.-The tax imposed by section 4061(a) shall not apply in the case of an ambulance, hearse, or combination ambulance-hearse.

(5) CONCRETE MIXERS.-The tax imposed under section 4061 shall not apply in the case of—

(A) any article designed (i) to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis and (ii) to be used to process or prepare concrete, and

(B) parts or accessories designed primarily for use on or in connection with an article described in subparagraph (A). (6) Buses.-The tax imposed under section 4061(a) shall not apply in the case of any automobile bus chassis or automobile bus body.

(7) Trash containers, etc.-The tax imposed under section 4061(a) shall not apply in the case of any box, container, receptacle, bin, or other similar article which is to be used as a trash container and is not designed for the transportation of freight other than trash, and

which is not designed to be permanently mounted on or permanently affixed to an automobile truck chassis or body, or in the case of parts or accessories designed primarily for use on, in connection with, or as a component part of any such article. (8) Rail trailers and rail vans.-The tax imposed under section 4061 shall not apply in the case of—

(A) any chassis or body of a trailer or semitrailer which is designed for use both as a highway vehicle and a railroad car, and

(B) any parts or accessories designed primarily for use on or in connection with an article described in subparagraph (A). For purposes of this paragraph, a piggy-back trailer or semitrailer shall not be treated as designed for use as a railroad car. (b) Sales to manufacturers.-Under regulations prescribed by the Secretary, the tax under section 4061 shall not apply in the case of sales of bodies by the manufacturer, producer, or importer to a manufacturer or producer of automobile trucks or other automobiles to be sold by such vendee. For the purposes of section 4061, such vendee shall be considered the manufacturer or producer of such bodies.

(c) Rebuilt parts and accessories.-Under regulations prescribed by the Secretary, the tax imposed under section 4061(b) shall not apply in the case of rebuilt parts or accessories.

(d) Resale after certain modifications.-Under regulations prescribed by the Secretary, the tax imposed by section 4061 shall not apply to the resale of any article described in section 4061(a)(1) if before such resale such article was merely combined with any coupling device (including any fifth wheel), wrecker crane, loading and unloading equipment (including any crane, hoist, winch, or power liftgate), aerial ladder or tower, snow and ice control equipment, earthmoving, excavation and construction equipment, spreader, sleeper cab, cab shield, or wood or metal floor.

(e) Parts for light-duty trucks.—The tax imposed by section 4061(b) shall not apply to the sale by the manufacturer, producer, or importer of any article which is to be resold by the purchaser on or in connection with the first retail sale of a light-duty truck, as described in section 4061(a)(2), or which is to be resold by the purchaser to a second purchaser for resale by such second purchaser on or in connection with the first retail sale of a light-duty truck.

(Aug. 16, 1954, c. 736, 68A Stat. 482; Aug. 11, 1955, c. 805, § 1(g), 69 Stat. 690; Oct. 13, 1964, Pub. L. 88-653, § 5(a), 78 Stat. 1086; June 21, 1965, Pub.L. 89-44, Title VIII, § 801(a), 79 Stat. 157; Dec. 30, 1969, Pub.L. 91-172, Title IX, § 931(a), 83 Stat. 724; Dec. 31, 1970, Pub. L. 91-614, Title III, § 303(a), 84 Stat. 1845; Dec. 10, 1971, Pub. L. 92-178, Title IV, § 401(a)(2), (g)(3), 85 Stat. 530, 533; Oct. 4, 1976, Pub. L. 94–455, Title XIX, § 1906(b)(13)(A), Title XXI, § 2109(a), 90

Stat. 1834, 1904; Nov. 6, 1978, Pub. L. 95-600, Title VII, § 701(ff)(1), 92 Stat. 2924; Nov. 9, 1978, Pub. L. 95-618, Title II, § 231(a), 92 Stat. 3187; Jan. 6, 1983, Pub. L. 97-424, Title V, § 512(a)(3), 96 Stat. 2174.)

Sec. 4071. Imposition of tax.

(a) Imposition and rate of tax.-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.

(b) Special rule for manufacturers who sell at retail

Under regulations prescribed by the Secretary or his delegate, if the manufacturer, producer, or importer of any tire or inner tube delivers such tire or tube 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 or tube 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.

(c) Determination of weight

For purposes of this section, weight shall be based on total weight, except that in the case of tires such total weight shall be exclusive of metal rims or rim bases. Total weight of the articles shall be determined under regulations prescribed by the Secretary or his delegate.

(d) Termination.-On and after October 1, 1988, the taxes imposed by subsection (a) shall not apply.

(e) Tires on imported articles

For the purposes of subsection (a), if an article imported into the United States is equipped with tires or inner tubes (other than bicycle tires and inner tubes)—

(1) the importer of the article shall be treated as the importer of the tires and inner tubes 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 and inner tubes with which such article is equipped.

This subsection shall not apply with respect to the 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.

(f) Imported recapped or retreaded United States tires

(1) In general. For purposes of subsection (a)(4), in the case of a tire which has been exported from the United States, recapped or retreaded (other than from bead to bead) outside the United States, and imported into the United States

(A) the person importing such tire shall be treated as importing the tread rubber used in such recapping or retreading (determined as of the completion of the recapping or retreading), and

(B) the sale of such tire by the importer thereof shall be treated as the sale of such tread rubber.

(2) Exception for certain taxable sales.-Paragraph (1) shall not apply with respect to the sale of any tire if such tire is sold on or in connection with the sale of an article on which tax is imposed under section 4061.

(Aug. 16, 1954, c. 736, 68A Stat. 482; June 29, 1956, c. 462, Title II, § 204(a), 70 Stat. 388; Apr. 22, 1960, Pub. L. 86-440, § 1(a), 74 Stat. 80; June 29, 1961, Pub.L. 87-61, Title II, § 202, 75 Stat. 124; Aug. 1, 1966, Pub.L. 89-523, § 1(a), 80 Stat. 331; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303(a)(5), 84 Stat. 1744; Dec. 10, 1971, Pub.L. 92-178, Title IV, § 401(f), 85 Stat. 533, May 5, 1976, Pub.L. 94-280, Title III, § 303(a)(5), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1906(b)(13)(A), 90 Stat. 1834; Nov. 6, 1978, Pub. L. 95-599, Title V, § 502(a)(4), 92 Stat. 2756; Apr. 1, 1980, Pub. L. 96-222, Title I, § 108(c)(2)(C), 94 Stat. 227; Dec. 24, 1980, Pub. L. 96-596, § 4(a)(1), 94 Stat. 3475; Dec. 24, 1980, Pub. L. 96–598, § 1(d), 94 Stat. 3486; Jan. 6, 1983, Pub.L. 97-424, Title V, § 516(a)(2), 96 Stat. 2182.)

Amendment to Section 4071(a) effective Jan. 1, 1984

Amendment of Section

Pub. L. 97-424, Title V, § 514, Jan. 6, 1983, 96 Stat. 2181, provided that, applicable to articles sold on or after Jan. 1, 1984, subsec. (a) of this section is amended to read as follows:

"(a) Imposition and rate of tax.-There is hereby imposed on tires of the type used on highway vehicles, if wholly or in part made of rubber, sold by the manufacturer, producer, or importer a tax at the following rates:

"If the tire weighs:

Not more than 40 lbs.

The rate of tax is:

No tax.

More than 40 lbs. but not more
than 70 lbs.

More than 70 lbs. but not more
than 90 lbs.

More than 90 lbs..

15 cents per lb. in excess of 40 lbs.

$4.50 plus 30 cents per lb. in excess of 90 lbs."

$10.50 plus 50 cents per lb. in excess of 90 lbs."

Sec. 4072. Definitions.

(a) Rubber

For purposes of this chapter, the term "rubber" includes synthetic and substitute rubber.

(b) Tread rubber

For purposes of this chapter, the term "tread rubber" means any material

(1) which is commonly or commercially known as tread rubber or camelback; or

(2) which is a substitute for a material described in paragraph (1) and is of a type used in recapping or retreading tires.

(c) Tires of the type used on highway vehicles

For purposes of this part, the term "tires of the type used on highway vehicles" means tires of the type used on—

(1) motor vehicles which are highway vehicles, or

(2) vehicles of the type used in connection with motor vehicles which are highway vehicles.

(Aug. 16, 1954, c. 736, 68A Stat. 482; June 29, 1956, c. 462, title II, § 204(b), 70 Stat. 389.)

Sec. 4073. Exemptions.

(a) Tires of certain sizes.-The tax imposed by section 4071 shall not apply to tires which are not more than 20 inches in diameter and not more than 14 inches in cross-section, if such tires are of all-rubber construction (whether hollow center or solid) without fabric or metal reinforcement.

(b) Tires with internal wire fastening.-The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent.

(c) Exemption from tax on tread rubber in certain cases.-Under regulations prescribed by the Secretary, the tax imposed by section 4071(a)(4) shall not apply to tread rubber sold by the manufacturer, producer, or importer, to any person for use by such person otherwise than in the recapping or retreading of tires of the type used on highway vehicles.