Originally Posted by
Caliper
It will depend how "wheel" is defined in law, not how cyclists refer to things. In automotive nomenclature, a wheel is a rim+tire so the law may see it the same way for bicycles.
The law says
[(5)] (4) “Taxable bicycle” means a new bicycle that has [wheels of at least 26 inches in diameter and] a retail sales price of $200 or more.
Defining a “wheel” as a rim and tire makes no sense. You don’t buy “wheels” when you replace the tires. They are a separate unit.