(1) 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.
(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.