For purposes of the new tire fee and the tire recycling fee, the following terms have the meaning indicated. Terms Defined. “First sale” means a sale of a new tire that is not a sale to a wholesaler or out-of-state retailer. “New Tire Fee” means the fee imposed under the Transportation Article, §22-421, Annotated Code of Maryland. “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: Motor vehicle as defined in Tax-General Article, §9-101(g), Annotated Code of Maryland; Trailer as defined in the Transportation Article, §11-169, Annotated Code of Maryland; Farm implement; or Machinery which is similar to the vehicles, trailers, or farm implements, in §B(1)(a)—(c) of this regulation. “Tire dealer” means a person who sells new tires to: A seller of tires in the State that is not a tire wholesaler; or A consumer of a tire on which a recycling fee has not been paid. “Tire recycling fee” means the fee imposed under Environment Article, §9-228, Annotated Code of Maryland. Tire Wholesaler. “Tire wholesaler” means a person who transfers tires to a person who is not a consumer. “Tire wholesaler” does not mean a person who transfers a minimal number of tires on an irregular and noncontinuous basis.