(a) The commercial generator 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 installed on the used vehicle at the time of sale and included in the sales price of the used vehicle.

(b)

1. (1) Only one (1) of either the commercial generator fee or the rim removal 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 commercial generator fee or rim removal fee for a tire, the commercial generator shall not charge an additional fee for that tire.