### Question
What does taxable tire mean?


### Answer
**Taxable tire** has the following meaning in *26 U.S.C. § 4072*:

> 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**

