Number: RL30302
Title: Federal Excise Tax on Tires: Where the Rubber Meets the Road
Authors: Pamela J. Jackson, Government and Finance Division 
Abstract: The federal government imposes an excise tax with a graduated tax rate structure on heavy tires. The early history of this tax shows that it mirrored war periods and was used both to conserve rubber supplies and as a funding source. Today, tire taxes are part of the monies used to fund the Highway Trust Fund. Following an assessment of the tax is a table that provides revenue collections since 1933.
Pages: 9
Date: April 4, 2006