United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle D. Miscellaneous Excise Taxes |
Chapter 32. MANUFACTURERS EXCISE TAXES |
SubChapter A. Automotive and Related Items |
Part II. TIRES |
§ 4071. Imposition of tax
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(a) Imposition and rate of tax There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.
(b) Special rule for manufacturers who sell at retail Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire 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 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) Tires on imported articles For the purposes of subsection (a), if an article imported into the United States is equipped with tires— (1) the importer of the article shall be treated as the importer of the tires 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 with which such article is equipped. This subsection shall not apply with respect to the sale of an automobile bus chassis or an automobile bus body. (d) Termination On and after
October 1, 2016 , the taxes imposed by subsection (a) shall not apply.
Amendments
2012—Subsec. (d). Pub. L. 112–141 substituted “
Pub. L. 112–140, §§ 1(c), 402(a)(2)(C), temporarily substituted “
Pub. L. 112–102 substituted “
2011—Subsec. (d). Pub. L. 112–30 substituted “
2005—Subsec. (d). Pub. L. 109–59 substituted “2011” for “2005”.
2004—Subsec. (a). Pub. L. 108–357, § 869(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) imposed tax and set forth table of rates providing for no tax if the tire weighed not more than 40 lbs., tax of 15 cents per lb. in excess of 40 lbs. if the tire weighed more than 40 lbs. but not more than 70 lbs., tax of $4.50 plus 30 cents per lb. in excess of 70 lbs. if the tire weighed more than 70 lbs. but not more than 90 lbs., and tax of $10.50 plus 50 cents per lb. in excess of 90 lbs. if the tire weighed more than 90 lbs.
Subsec. (c). Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c) and struck out heading and text of former subsec. (c). Text read as follows: “For purposes of this section, weight shall be based on total weight exclusive of metal rims or rim bases. Total weight of the articles shall be determined under regulations prescribed by the Secretary.”
Subsec. (e). Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c).
1998—Subsec. (d). Pub. L. 105–178 substituted “2005” for “1999”.
1991—Subsec. (d). Pub. L. 102–240 substituted “1999” for “1995”.
1990—Subsec. (d). Pub. L. 101–508 substituted “1995” for “1993”.
1987—Subsec. (d). Pub. L. 100–17 substituted “1993” for “1988”.
1984—Subsec. (b). Pub. L. 98–369, § 735(c)(2)(A), struck out “or inner tube” after “any tire”, and struck out “or tube” after “such tire” in two places in first sentence.
Subsec. (c). Pub. L. 98–369, § 735(c)(2)(B), substituted “on total weight exclusive” for “on total weight, except that in the case of tires such total weight shall be exclusive”.
Subsec. (e). Pub. L. 98–369, § 735(c)(2)(C), struck out “or inner tubes (other than bicycle tires and inner tubes)” after “equipped with tires” in provisions preceding par. (1), struck out “and inner tubes” before “with which such article is equipped” in pars. (1) and (2), and substituted “sale of an automobile bus chassis or an automobile bus body” for “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” in provisions following par. (2).
Subsec. (f). Pub. L. 98–369, § 735(c)(2)(D), struck out subsec. (f) which related to imported recapped or retreaded United States tires.
1983—Subsec. (a). Pub. L. 97–424, § 514(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “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.”
Subsec. (d). Pub. L. 97–424, § 516(a)(2), substituted provision that, on and after
1980—Subsec. (a)(1). Pub. L. 96–596, § 4(a)(1)(A), substituted “9.75 cents” for “10 cents”.
Subsec. (a)(2). Pub. L. 96–596, § 4(a)(1)(B), substituted “4.875 cents” for “5 cents”.
Subsec. (d)(1). Pub. L. 96–596, § 4(a)(1)(C), substituted “4.875 cents” for “5 cents”.
Subsec. (e). Pub. L. 96–222 inserted references to an automobile bus chassis or body.
Subsec. (f). Pub. L. 96–598 added subsec. (f).
1978—Subsec. (d). Pub. L. 95–599 substituted “1984” for “1979”.
1976—Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Subsec. (d). Pub. L. 94–280 substituted “1979” for “1977”.
1971—Subsec. (e). Pub. L. 92–178 added subsec. (e).
1970—Subsec. (d). Pub. L. 91–605 substituted “1977” for “1972”.
1966—Subsecs. (b) to (d). Pub. L. 89–523 added subsec. (b) and redesignated former subsec. (b) and (c) as (c) and (d), respectively.
1961—Subsec. (a)(1). Pub. L. 87–61, § 202(a), increased tax from 8 to 10 cents a pound.
Subsec. (a)(3). Pub. L. 87–61, § 202(c), increased tax from 9 to 10 cents a pound.
Subsec. (a)(4). Pub. L. 87–61, § 202(c), increased tax from 3 to 5 cents a pound.
Subsec. (c). Pub. L. 87–61, § 202(d), substituted “
1960—Subsec. (a)(2). Pub. L. 86–440, § 1(a)(1), inserted “(other than laminated tires to which paragraph (5) applies)” after “other tires”.
Subsec. (a)(5). Pub. L. 86–440, § 1(a)(2), added par. (5).
1956—Act
Effective Date Of Amendment
Amendment by Pub. L. 112–141 effective
Amendment by Pub. L. 112–140 to cease to be effective on
Amendment by Pub. L. 112–140 effective
Amendment by Pub. L. 112–102 effective
Amendment by Pub. L. 112–30 effective
Pub. L. 108–357, title VIII, § 869(e),
Amendment by Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.
Pub. L. 97–424, title V, § 514(b),
Pub. L. 96–598, § 1(e),
Pub. L. 96–596, § 4(a)(2),
Amendment by Pub. L. 96–222 effective as if included in the provision of the Energy Tax Act of 1978, Pub. L. 95–618,
Pub. L. 92–178, title IV, § 401(h),
Pub. L. 89–523, § 1(b),
Amendment by Pub. L. 87–61 effective
Pub. L. 86–440, § 1(b),
Amendment by act
Miscellaneous
Pub. L. 96–596, § 4(b),