26 U.S.C. § 4071: Imposition 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. 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. the importer of the article shall be treated as the importer of the tires with which such article is equipped, and the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped. On and after October 1, 2028 , the taxes imposed by subsection (a) shall not apply. Except as otherwise provided in this section, the amendments made by subsections (a), (f), and (g) [amending this section and sections 4061, 4062, 4063, 4216, 4221, 4222, 6412, and 6416 of this title] of this section shall apply with respect to articles sold on or after the day after the date of the enactment of this Act [ Dec. 10, 1971 ]. For purposes of paragraph (1), an article shall not be considered sold before the day after the date of the enactment of this Act [ Dec. 10, 1971 ] unless possession or right to possession passes to the purchaser before such day. a lease, a contract for the sale of an article where it is provided that the price shall be paid by installments and title to the article sold does not pass until a future date notwithstanding partial payment by installments, a conditional sale, or a chattel mortgage arrangement wherein it is provided that the sale price shall be paid in installments,