### Question
How is the term taxable tire defined?


### Answer
The term **taxable tire** is defined in *26 U.S.C. § 4072* as the following:

> any tire of the type used on highway vehicles if wholly or in part made of rubber and if marked pursuant to Federal regulations for highway use

#### Citation:
  - *26 U.S.C. § 4072*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART II-TIRES**

