A muffler includes a first tube defining a first inlet for receiving exhaust and a first outlet. The muffler includes a housing defining a tuning chamber. The muffler includes a second tube at least partially received within the first tube. Further, the second tube defines a second inlet disposed within the first tube and a second outlet disposed in fluid communication with the tuning chamber. The muffler further includes a muffler outlet for discharging exhaust from the muffler. Moreover, the first tube and the second tube define an annular passage therebetween. The annular passage is disposed in fluid communication with the first outlet of the first tube and the muffler outlet.