(a) The rim removal fees imposed by this subpart do not apply to the sale of any of the following:

1. (1) A solid wheel rim with an integral rubber covering;

2. (2) A tire used on a:

   1. (A) Nonmotorized bicycle;
   2. (B) Golf cart; or
   3. (C) Lawn mower;
3. (3) Large retreaded tires;
4. (4) Tires included as part of the equipment of a new motor vehicle; or
5. (5) 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.

(b)

1. (1) Only one (1) of either the rim removal fee or the commercial generator fee shall be charged for the transaction of removing a tire from a rim that is related to the sale of a replacement tire.
2. (2) If a person establishes that he or she has paid either the rim removal fee or the commercial generator fee for a tire, the tire retailer or tire generator shall not charge an additional fee for that tire.