(a) The taxes imposed by this Article do not apply to: (1) Bicycle tires and other tires for vehicles propelled by human power. (2) Recapped tires. (3) Tires sold for placement on newly manufactured vehicles. (b) Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article.
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