Biasply & Super Single Tire Tax: Nos. 108, 109 & 113
The three lines
| Tire | IRS No. | Rate |
|---|---|---|
| Standard taxable tires | No. 108 | $0.0945 |
| Biasply / super single (not for steering) | No. 109 | $0.04725 |
| Super single for steering | No. 113 | $0.0945 |
The key nuance: a super single's rate depends on whether it's designed for steering (No. 113, full rate) or not (No. 109, reduced rate). See the full rate table and how the load-capacity math works.
FAQ
Which IRS number applies to biasply and super single tires?▼
Biasply tires and super single tires that are NOT designed for steering are IRS No. 109, taxed at the reduced $0.04725 per 10 lbs of load capacity over 3,500 lbs. Super single tires that ARE designed for steering are IRS No. 113, taxed at the full $0.0945.
Why do biasply and non-steering super singles get a lower rate?▼
The statute assigns biasply tires and non-steering super single tires the reduced $0.04725 rate (half the standard $0.0945). It is a rate distinction set by law, applied via IRS No. 109 on Form 720.
What is a super single tire?▼
A super single (wide-base single) tire is a single wide tire designed to replace a dual-tire assembly on an axle. Whether it is taxed at $0.04725 (No. 109) or $0.0945 (No. 113) depends on whether it is designed for steering.
File the right tire line
EasyFile720 handles IRS Nos. 108, 109, and 113 with the correct rate per 10 lbs of load capacity over 3,500 lbs.
Reflects the Instructions for Form 720 (Rev. June 2026) and IRC §4071. General information, not tax advice.
