A. For purposes of the tire recycling fee, the following terms have the meaning indicated.
B. Terms Defined.
(1) "Tire" means a continuous rubber or similar material or synthetic material which is pneumatically designed or intended to cover or encircle a wheel which is manufactured for use on any:
(a) Motor vehicle as defined in Tax-General Article, § 9-101(f), Annotated Code of Maryland;
(b) Trailer as defined in the Transportation Article, § 11-169, Annotated Code of Maryland;
(c) Farm implement; or
(d) Machinery which is similar to the vehicles, trailers, or farm implements, in § B(1)(a)--(c) of this regulation.
(2) Tire Wholesaler.
(a) "Tire wholesaler" means a person who transfers tires to a person who is not a consumer.
(b) "Tire wholesaler" does not mean a person who transfers a minimal number of tires on an irregular and noncontinuous basis.