Applicability

The fees imposed by this subchapter shall not apply to: (1) Large retreaded tires; (2) Tires included as part of the equipment of a new vehicle; or (3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle. Added by Act 2017, No. 317,§ 1, eff. 8/1/2017. The fees imposed by this subchapter shall not apply to: (1) Large retreaded tires; (2) Tires included as part of the equipment of a new vehicle; or (3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle. Added by Act 2017, No. 317,§ 1, eff. 8/1/2017.