26 USC § 4073 - Exemptions

---
identifier: "/us/usc/t26/s4073"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4073 - Exemptions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4073"
section_name: "Exemptions"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "A"
subchapter_name: "Automotive and Related Items"
part_number: "II"
part_name: "TIRES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(c), 70 Stat. 389; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VII, § 735(c)(4), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, § 869(c), Oct. 22, 2004, 118 Stat. 1623.)"
---


# § 4073. Exemptions

The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(c), 70 Stat. 389; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VII, § 735(c)(4), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, § 869(c), Oct. 22, 2004, 118 Stat. 1623.)

## Editorial Notes

### Amendments

2004— amended section catchline and text generally. Prior to amendment, text read as follows: “The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent.”

1984— substituted “Exemption for tires with internal wire fastening” for “Exemptions” in section catchline, and in text struck out subsec. (a) relating to exemption from tax on tires not more than 20 inches in diameter and not more than 1¾ inches in cross section, struck out subsec. (c) relating to exemption from tax on tread rubber in certain cases, and struck out letter designation “(b)” and subsection heading for subsec. (b) thereby designating text of former subsec. (b) as entire text of section.

1976—Subsec. (c).  struck out “or his delegate” after “Secretary”.

1956—Subsec. (c). Act , added subsec. (c).

## Statutory Notes and Related Subsidiaries

### Effective Date of 2004 Amendment

Amendment by  applicable to sales in calendar years beginning more than 30 days after , see , set out as a note under .

### Effective Date of 1984 Amendment

Amendment by  effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of , to which such amendment relates, see , set out as a note under .

### Effective Date of 1956 Amendment

Amendment by act , effective , see section 211 of act , set out as a note under .