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) Rate reduction On and after October 1, 1984— (1) the tax imposed by paragraph (1) of subsection (a) shall be 5 cents a pound; (2) the tax imposed by paragraph (3) of subsection (a) shall be 9 cents a pound; and (3) paragraph (4) of 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. (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 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; and Nov. 6, 1978, Pub. L. 95–599, title V, § 502 (a) (4), 92 Stat. 2756.) 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 134 inches in crosssection, 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 or his delegate, 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. (Aug. 16, 1954, c. 736, 68A Stat. 482; June 29, 1956, c. 462, title II, § 204(c), 70 Stat. 389.) Sec. 4081. Imposition of tax.* There is hereby imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a tax of 4 cents a gallon. (b) Rate reduction On and after October 1, 1984, the tax imposed by this section shall be 112 cents a gallon. (c) Gasoline mixed with alcohol (1) IN GENERAL.-Under regulations prescribed by the Secretary, no tax shall be imposed by this section on the sale of any gasoline (A) in a mixture with alcohol, if at least 10 percent of the mixture is alcohol, or (B) for use in producing a mixture at least 10 percent of which is alcohol. *Amended after January 1980 publication-see Pub. L. 96-223, sec. 232 (a), 94 Stat. 273. (2) LATER SEPARATION OF GASOLINE. -If any person separates the gasoline from a mixture of gasoline and alcohol on which tax was not imposed by reason of this subsection, such person shall be treated as the producer of such gasoline. (3) ALCOHOL DEFINED. For purposes of this subsection, the term "alcohol" includes methanol and ethanol but does not include alcohol produced from petroleum, natural gas, or coal. (Aug. 16, 1954, ch. 736, 68A Stat. 483; Mar. 30, 1955, ch. 18, § 3(a) (3), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a) (3), 70 Stat. 66; June 29, 1956, ch. 462, title II, § 205, 70 Stat. 389; Sept. 21, 1959, Pub. L. 86-342, title II, § 202(a), 73 Stat. 613; June 29, 1961, Pub. L. 87-61, title II, § 201(b)–(d), 75 Stat. 123; Dec. 31, 1970, Pub. L. 91-605, title III, § 303 (a) (6), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, title III, § 303(a)(6), 90 Stat. 456; Nov. 6, 1978, Pub. L. 95–599, title V, § 502 (a) (5), 92 Stat. 2756; Nov. 9, 1978, Pub. L. 95-618, title II, § 221 (a) (1), 92 Stat. 3185.) Sec. 4082. Definitions. (a) Producer As used in this subpart, the term "producer" includes a refiner, compounder, blender, or wholesale distributor, and a dealer selling gasoline exclusively to producers of gasoline, as well as a producer. Any person to whom gasoline is sold tax-free under this subpart shall be considered the producer of such gasoline. (b) Gasoline As used in this subpart, the term "gasoline" means all products commonly or commercially known or sold as gasoline which are suitable for use as a motor fuel. (c) Certain uses defined as sales If a producer or importer uses (otherwise than in the production of gasoline or of special fuels referred to in section 4041) gasoline sold to him free of tax, or produced or imported by him, such use shall for the purposes of this chapter be considered a sale. (d) Wholesale distributor As used in subsection (a), the term "wholesale distributor" includes any person who (1) sells gasoline to producers, to retailers, or to users who purchase in bulk quantities for delivery into bulk storage tanks, and (2) elects to register with respect to the tax imposed by section 4081. Such term does not include any person who (excluding the term "wholesale distributor" from subsection (a)) is a producer or importer. (Aug. 16, 1954, c. 736, 68A Stat. 483; Sept. 21, 1959, Pub. L. 86-342, Title II, § 201 (e) (1), (2), 73 Stat. 615; June 21, 1965, Pub. L. 89-44, Title VIII, § 802 (a) (1), (b) (1), 79 Stat. 159; May 21, 1970, Pub. L. 91-258, title II, § 205(c) (6), 84 Stat. 242.) Sec. 4084. Cross references. (1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420. (2) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline used for certain nonhighway purposes or by local transit systems, see section 6421. (Added Apr. 2, 1956, c. 160, § 4(a) (1), 70 Stat. 90, and amended June 29, 1956, c. 462, Title II, § 208(e) (1), 70 Stat. 396.) Sec. 4091. Imposition of tax. There is hereby imposed on lubricating oil (other than cutting oils) which is sold in the United States by the manufacturer or producer a tax of 6 cents a gallon, to be paid by the manufacturer or producer. (Aug. 16, 1954, ch. 736, 68A Stat. 483; Aug. 11, 1955, ch. 793, § 1(a), 69 Stat. 676; June 21, 1965, Pub. L. 89–44, title II, § 202 (a), 79 Stat. 137.) Sec. 4216. Definition of price. * (f) Certain trucks incorporating used components For purposes of the tax imposed by section 4061 (a) (1) (relating to trucks, buses, tractors, etc.), in determining the price for which an article is sold, the value of any component of such article shall be excluded from the price, if (1) such component is furnished by the first user of such article, and (2) such component has been used prior to such furnishing. *** June 21, 1965, Pub. L. 89-44, sec. 801 (b), 79 Stat. 158; Oct. 4, 1976, Pub. L. 94-455, Title XIX, §§ 1904 (a) (2), 1906 (b) (13) (A), 90 Stat. 1811, 1834; Oct. 14, 1978, Pub. L. 95-458, § 1(a), (b), 92 Stat. 1255.) Sec. 4221. Certain tax-free sales. (d) Definitions For purposes of this section (6) USE IN FURTHER MANUfacture.- -An article shall be treated as sold for use in further manufacture if (A) such article (other than an article referred to in subparagraph (B)) is sold for use by the purchaser as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him; (B) in the case of a part or accessory taxable under section 4061 (b), such article is sold for use by the purchaser as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him; or (C) in the case of gasoline taxable under section 4081, such gasoline is sold for use by the purchaser, for nonfuel purposes, as a material in the manufacture or production of another article to be manufactured or produced by him. For purposes of subparagraph (B), the rebuilding of a part or accessory which is exempt from tax under section 4063 (c) shall not constitute the manufacture or production of such part or accessory. (7) QUALIFIED BUS. (A) In general.—The term "qualified bus” means (i) an intercity or local bus, and (ii) a school bus. (B) Intercity or local bus.-The term "intercity or local bus" means any automobile bus which is used predominantly in furnishing (for compensation) passenger land transportation available to the general public if— (i) such transportation is scheduled and along regular routes, or (ii) the seating capacity of such bus is at least 20 adults. (not including the driver). (C) School bus.-The term "school bus" means any automobile bus substantially all the use of which is in transporting students and employees of schools. For purpose of the preceding sentence, the term "school" means an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are carried on. (A) Tax-free sales. Under regulations prescribed by the Secretary, no tax shall be imposed under section 4071 on the sale by the manufacturer of a tire or inner tube if— (i) such tire or tube is sold for use by the purchaser for sale on or in connection with the sale of another article manufactured or produced by such purchaser; and (ii) such other article is to be sold by such purchaser in a sale which either will satisfy the requirements of paragraph (2), (3), (4), or (5) of subsection (a) for a tax-free sale, or would satisfy such requirements but for the fact that such other article is not subject to tax under this chapter. (B) Proof. Where a tire or tube has been sold free of tax under this paragraph, this paragraph shall cease to apply unless, within the 6-month period which begins on the date of the sale by him |