Any other similar substance, article, or preparation, by whatsoever name known or distinguished; any of the above which are used or applied or intended to be used or applied for toilet purposes. (Aug. 16, 1954, ch. 736, 68A Stat. 476; Apr. 8, 1960, Pub. L. 86-413, § 1, 74 Stat. 31.)

AMENDMENTS

1960-Pub. L. 86-413 eliminated aromatic cacrous from the list of taxable articles.

EFFECTIVE DATE OF 1960 AMENDMENT Section 2 of Pub. L. 86 413 provided that: "The amendment made by the first section of this Act [to this section] shall apply only with respect to articles sold on or after the first day of the first month which begins more than 10 days after the date of the enactment of this Act [April 8, 1960]."

CROSS REFERENCES

Penalty for representation that tax is excluded from price of article, see section 7261 of this title.

§ 4022. Exemptions.

(a) Items for babies.

The tax imposed by section 4021 shall not apply to lotion, oil, powder, or other article intended to be used or applied only in the care of babies.

(b) Barber shops and beauty parlors.

For the purposes of section 4021, the sale of any article described in such section to any person operating a barber shop, beauty parlor, or similar establishment for use in the operation thereof, or for resale, shall not be considered as a sale at retail. The resale of such article at retail by such person shall be subject to the provisions of section 4021. (c) Miniature samples.

For the purposes of section 4021, the sale of miniature samples of any article described in such section for demonstration use only to a house-tohouse salesman by the manufacturer or distributor, shall not be considered as a sale at retail. The resale of such sample at retail by such house-to-house salesman shall be subject to the provisions of section 4021. (Aug. 16, 1954, ch. 736, 68A Stat. 476.)

Sec.

Subchapter D.-Luggage, Handbags, Etc.

4031. Imposition of tax.

§ 4031. Imposition of tax.

There is hereby imposed upon the following articles, by whatever name called, sold at retail (including in each case fittings or accessories therefor sold on or in connection with the sale thereof) a tax equivalent to 10 percent of the price for which so sold

Bathing suit bags. Beach bags or kits.

Billfolds.

Briefcases.

Brief bags.

Camping bags.

Card and pass cases.

Collar cases.

Cosmetic bags and kits.

Dressing cases.

Dufflebags.

Furlough bags.

Garment bags designed for use by travelers. Hat boxes designed for use by travelers.

Haversacks.

Key cases or containers. Knapsacks.

Knitting or shopping bags (suitable for use as

purses or handbags).

Makeup boxes.

Manicure set cases.

Memorandum pad cases (suitable for use as card

or pass cases, billfolds, purses, or wallets). Musette bags.

Overnight bags.
Pocketbooks.

Purses and handbags.

Ring binders, capable of closure on all sides. Salesmen's sample or display cases, bags, or trunks. Satchels.

Shoe and slipper bags. Suitcases.

Tie cases.

Toilet kits and cases. Traveling bags. Trunks.

Vanity bags or cases. Valises.

Wallets.

Wardrobe cases.

(Aug. 16, 1954, ch. 736, 68A Stat. 477; Sept. 2, 1958, Pub. L. 85-859, title I, § 103, 72 Stat. 1276.)

AMENDMENTS

1958-Pub. L. 85-859 expanded the list of specific items taxable, and to eliminated general provisions which imposed a tax on cases, bags, and kits for use in carrying toilet articles or articles of wearing apparel.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on the first day of the first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1 (c) of Pub. L. 85-859, set out as a note under section 4001 of this title.

There is hereby imposed a tax of 4 cents a gallon upon any liquid (other than any product taxable under section 4081)

(1) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle, for use as a fuel in such vehicle; or

(2) used by any person as a fuel in a dieselpowered highway vehicle unless there was a taxable sale of such liquid under paragraph (1).

In the case of a liquid taxable under this subsection sold for use or used as a fuel in a dieselpowered highway vehicle (A) which (at the time of such sale or use) is not registered, and is not required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a diesel-powered highway vehicle owned by the United States, is not used on the highway, the tax imposed by paragraph (1) or by paragraph (2) shall be 2 cents a gallon. If a liquid

on which tax was imposed by paragraph (1) at the rate of 2 cents a gallon by reason of the preceding sentence is used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such use) is registered, or is required to be registerea, for highway use under the laws of any State or foreign country, or (B) which, in the case of a dieselpowered highway vehicle owned by the United States, is used on the highway, a tax of 2 cents a gallon shall be imposed under paragraph (2).

(b) Special motor fuels.

There is hereby imposed a tax of 4 cents a gallon upon benzol, benezene, naphtha, liquefied petroleum gas, or any other liquid (other than kerosene, gas oil, or fuel oil, or any product taxable under section 4081 or subsection (a) of this section) —

(1) sold by any person to an owner, lessee, or other operator of a motor vehicle, motorboat, or airplane for use as a fuel for the propulsion of such motor vehicle, motorboat, or airplane; or

(2) used by any person as a fuel for the propulsion of a motor vehicle, motorboat, or airplane unless there was a taxable sale of such liquid under paragraph (1).

In the case of a liquid taxable under this subsection sold for use or used otherwise than as a fuel for the propulsion of a highway vehicle (A) which (at the time of such sale or use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway, the tax imposed by paragraph (1) or by paragraph (2) shall be 2 cents a gallon. If a liquid on which tax was imposed by paragraph (1) at the rate of 2 cents a gallon by reason of the preceding sentence is used as a fuel for the propulsion of a highway vehicle (A) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway, a tax of 2 cents a gallon shall be imposed under paragraph (2). (c) Rate reduction.

On and after October 1, 1972

(1) the taxes imposed by this section shall be 11⁄2 cents a gallon; and

(2) the second and third sentences of subsections (a) and (b) shall not apply. (d) Exemption for farm use. (1) Exemption.

Under regulations prescribed by the Secretary or his delegate

(A) no tax shall be imposed under subsection (a) (1) or (b) (1) on the sale of any liquid sold for use on a farm for farming purposes, and

(B) no tax shall be imposed under subsection (a) (2) or (b) (2) on the use of any liquid used on a farm for farming purposes.

(2) Use on a farm for farming purposes.

For purposes of paragraph (1) of this subsection, use on a farm for farming purposes shall be determined in accordance with paragraphs (1), (2), and (3) of section 6420 (c).

(e) Exemption for use as supplies for vessels. Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under subsection (b) in the case of any fuel sold for use or used as supplies for vessels or aircraft (within the meaning of section 4221(d) (3)). (Aug. 16, 1954, ch. 736, 68A Stat. 478; Mar. 30, 1955, ch. 18, § 3(a) (1), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a) (1), 70 Stat. 66; Apr. 2, 1956, ch. 160, § 2(a) (1), 70 Stat. 89; June 29, 1956, ch. 462, title II, § 202, 70 Stat. 387; Sept. 2, 1958, Pub. L. 85-859, title I, § 119 (b) (1), 72 Stat. 1286; Sept. 21, 1959, Pub. L. 85-342, title II, § 201(b), 73 Stat. 613; June 29, 1961, Pub. L. 87-61, title II, § 201(a), (c), (d), 75 Stat. 123.)

AMENDMENTS

1961-Subsec. (a). Pub. L. 87-61, § 201(a), increased the tax on diesel fuel from 3 to 4 cents a gallon, and substituted "a tax of 2 cents a gallon shall be imposed under paragraph (2)" for "a tax of 1 cent a gallon shall be imposed under paragraph (2)."

Subsec. (b). Pub. L. 87-61, § 201(a), increased the tax on special motor fuels from 3 to 4 cents a gallon, and substituted "a tax of 2 cents a gallon shall be imposed under paragraph (2)" for "a tax of 1 cent a gallon shall be imposed under paragraph (2)."

Subsec. (c). Pub. L. 87-61, § 201(c), substituted "October 1, 1972" for "July 1, 1972."

Subsec. (f). Pub. L. 87-61, § 201(d), repealed former subsec. (f), which authorized a temporary increase in the taxes under subsecs. (a) and (b).

1959 Subsec. (a). Pub. L. 86-342, § 201(b) (2), eliminated words "in lieu of 3 cents a gallon" following "shall be 2 cents a gallon."

Subsec. (b). Pub. L. 86-342, § 201(b) (2), eliminated words "In lieu of 3 cents a gallon" following "shall be 2 cents a gallon."

Subsec. (f). Pub. L. 86-342, § 201(b) (1), added subsec. (f).

1958-Subsec. (e). Pub. L. 85-859 added subsec. (e). 1956 Subsec. (a). Act June 29, 1956, § 202(a), increased the tax on diesel fuel from 2 cents a gallon to 3 cents a gallon, and added provisions which retained the tax at 2 cents a gallon for diesel fuel used in vehicles not registered, and not required to be registered, for highway use, or vehicles owned by the United States and not used on the highway.

Subsec. (b). Act June 29. 1956, § 202(b), increased the tax on special motor fuels from 2 cents a gallon to 3 cents a gallon, and added provisions which retained the tax at 2 cents a gallon for special motor fuels sold for use or used otherwise than as a fuel for the propulsion of a highway vehicle which is registered, or is required to be registered, for highway use, or vehicles owned by the United States used on the highway.

Subsec. (c). Act June 29, 1956, § 202 (c) substituted "July 1, 1972" for "April 1, 1956" and provided for the nonapplication of the second and third sentences of subsec. (a) and (b).

Act Mar. 29, 1956, substituted "April 1, 1957" for "April 1, 1956".

Subsec. (d) added by act Apr. 2, 1956.

1955 Subsec. (c). Act Mar. 30, 1955, substituted "April 1, 1956" for "April 1, 1955".

EFFECTIVE DATE OF 1961 AMENDMENT Section 208 of Pub. L. 87-61 provided that: "(a) Except as provided in subsection (b), the amendments made by this title [adding section 6156 of this title, amending this section and sections 4061, 4071, 4081, 4218, 4221, 4226, 4481, 4482, 6412, 6416, 6421, and 6601 of this title and amending section 209 of The Highway Revenue Act of 1956, set out as a note under section 120 of Title 23, Highways] shall take effect on the date of the enactment of this Act (June 29, 1961).

"(b) (1) The amendments made by sections 201, 202, and 203 [adding section 6156 of this title and amending this section and sections 4071, 4081, 4481, 4482, 6421, and 6601 of this title] shall take effect on July 1, 1961.

"(2) The amendments made by section 205 (a), (c), and (d) [amending sections 4221 and 6416 of this title] shall apply only in the case of gasoline sold on or after October 1, 1961.

"(3) The amendment made by section 205(b) [amending section 4218 of this title] shall apply only in the case of gasoline used on or after October 1, 1961."

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on the first day of the first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1 (c) of Pub. L. 85-859, set out as a note under section 4001 of this title.

EFFECTIVE DATE OF 1956 AMENDMENTS

Section 211 of act June 29, 1956, provided that: "This title [which enacted sections 173 and 174 of Title 23, Highways, and sections 4426, 4481-4484 of this title amended sections 4041 (a–c), 4061 (a) (1), 4071, 4072, 4073 (c), 4081, 4084, 6206, 6412 (a-c), 6416 (b) (2) (J-M), 6504 (14), 6511 (f), 6612 (c), 6675 (a), (b), 7210, 7603, 7604 (b), (c), and 7605 (a) of this title, and renumbered sections 4227 and 6422 of this title] shall take effect on the date of its enactment [June 29, 1956], except that the amendments made by sections 202, 203, 204, and 205 [to sections 4041 (a-c), 4061 (a) (1), 4071, 4072, 4073 (c), and 4081 of this title] shall take effect on July 1, 1956."

Section 2 (a) (2) of act Apr. 2, 1956, provided that: "The amendment made by paragraph (1) [adding subsec. (d)] shall take effect on the day after the date of the enactment of this Act [Apr. 2, 1956]."

SHORT TITLES

Congress, in enacting title II of act June 29, 1956, which enacted sections 173 and 174 of Title 23, Highways, and sections 4426, 4481-4484 of this title, amended sections 4041 (ac), 4061 (a) (1), 4071, 4072, 4073 (c), 4081, 4084, 6206, 6412 (a—c), 6416 (b) (2) (J—M), 6504 (14), 6511 (f), 6612 (c), 6675 (a), (b), 7210, 7603, 7604 (b), (c), and 7605 (a) of this title, and renumbered sections 4227 and 6422 of this title, provided by section 201 (a) of such act that such enactments and amendments should be popularly known as the "Highway Revenue Act of 1956".

Congress, in enacting act Mar. 29, 1956, which amended sections 11 (b), 821 (a) (1) (A), 821 (b) (1), 4041 (c), 4061, 4081, 5001 (a) (1), 5001 (a) (3), 5022, 5041 (b), 5051 (a), 5063, 5134 (a) (3), 5701 note, 5701 (c) (1), 5707 (a), (b), 6412 (a), (b), provided by section 1 of such act that it should be popularly known as the "Tax Rate Extension Act of 1956".

Congress, in enacting act Mar. 30, 1955, which amended sections 11 (b), 821 (a) (1) (A), (b) (1), 4041 (c), 4061, 4081, 5001 (a) (1), (3), 5022, 5041 (b), 5051 (a), 5063, 5134 (a) (3), 5701 (c) (1), 5701 note, 5707 (a), (b), 6412 (a), (b), provided by section 1 of such act that it should be popularly known as the "Tax Rate Extension Act of 1955".

CROSS REFERENCES

Penalty for representation that tax is excluded from price of article, see section 7261 of this title.

§ 4042. Cross reference.

For exemption from tax where special motor fuels are sold for use for certain vessels see section 4222.

(Aug. 16, 1954, ch. 736, 68A Stat. 478.)

Subchapter F.-Special Provisions Applicable to Retailers Tax

Sec.

4051. Definition of price. 4052. Lease considered sale.

4053. Computation of tax on installment sales, etc. 4054. Application of taxes to sales by United States, etc. 4055. State and local government exemption. 4056. Exemption for exports.

4057. Exemption for nonprofit educational organizations. 4058. Cross reference.

AMENDMENTS

1958-Pub. L. 85-859, title I, § 105(b), Sept. 2, 1958, 72 Stat. 1277 added item 4057 and redesignated former item 4057 as 4058.

§ 4051. Definition of price. In determining for the purposes of this chapter, the price for which an article is sold, there shall be included any charge for coverings and containers of whatever nature, and any charge incident to placing the article in condition packed ready for shipment, but there shall be excluded the amount of tax imposed by this chapter, whether or not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included) shall be excluded from the price only if the amount thereof is established to the satisfaction of the Secretary or his delegate, in accordance with the regulations. There shall also be excluded, if stated as a separate charge, the amount of any retail sales tax imposed by any State or Territory or political subdivision of the foregoing, or the District of Columbia, whether the liability for such tax is imposed on the vendor or the vendee. (Aug. 16, 1954, ch. 736, 68A Stat. 479.) CROSS REFERENCES

Penalty for representation that tax is excluded from price of article, see section 7261 of this title.

§ 4052. Lease considered sale.

For the purposes of this chapter, the lease of an article shall be considered the sale of such article. (Aug. 16, 1954, ch. 736, 68A Stat. 479.)

§ 4053. Computation of tax on installment sales, etc. (a) General rule.

In the case of

(1) a lease,

(2) a contract for the sale of an article wherein it is provided that the price shall be paid by installments and title to the article sold does not pass until a future date notwithstanding partial payment by installments,

(3) a conditional sale, or

(4) a chattel mortgage arrangement wherein it is provided that the sales price shall be paid in installments,

there shall be paid upon each payment with respect to the article that portion of the total tax which is proportionate to the portion of the total amount to be paid represented by such payment.

(b) Sales of installment accounts.

If installment accounts, with respect to payments on which tax is being computed as provided in subsection (a), are sold or otherwise disposed of, then subsection (a) shall not apply with respect to any subsequent payments on such accounts (other than subsequent payments on returned accounts with respect to which credit or refund is allowable by reason of section 6416 (b) (5)), but instead there shall be paid

(1) an amount equal to the difference between (A) the tax previously paid on the payments on such installment accounts, and (B) the total tax; except that

(2) if any such sale is pursuant to the order of, or subject to the approval of, a court of competent jurisdiction in a bankruptcy or insolvency proceeding, the amount computed under paragraph (1) shall not exceed the amount computed by

multiplying (A) the amount for which such accounts are sold, by (B) the rate of tax under this chapter which applied on the day on which the transaction giving rise to such installment accounts took place.

(c) Limitation.

The sum of the amounts payable under this section in respect to the sale of any article shall not exceed the total tax. (Aug. 16, 1954, ch. 736, 68A Stat. 479; Sept. 2, 1958, Pub. L. 85-859, title I, § 104, 72 Stat. 1276.)

AMENDMENTS

1958-Subsec. (a). Pub. L. 85-859, § 104 (1) designated existing provisions as subsec. (a).

Subsecs. (b) and (c). Pub. L. 85-859, § 104(2), added subsecs. (b) and (c).

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on the first day of the first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1 (c) of Pub. L. 85-859, set out as a note under section 4001 of this title.

§ 4054. Application of taxes to sales by United States, etc.

The taxes imposed by this chapter shall apply with respect to articles sold at retail by the United States, or by any agency or instrumentality of the United States, unless sales by such agency or instrumentality are by statute specifically exempted from such taxes. (Aug. 16, 1954, ch. 736, 68A Stat. 479.)

§ 4055. State and local government exemption.

Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this chapter with respect to the sale of any article for the exclusive use of any State, Territory of the United States, or any political subdivision of any of the foregoing, or the District of Columbia, or, in the case of the tax imposed by section 4041, with respect to the use by any of the foregoing of any liquid as a fuel. (Aug. 16, 1954, ch. 736, 68A Stat. 480.)

§ 4056. Exemption for exports.

Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this chapter upon the sale of any article for export, or for shipment to a possession of the United States, and in due course so exported or shipped. (Aug. 16, 1954, ch. 736, 68A Stat. 480.)

§ 4057. Exemption for nonprofit educational organizations.

(a) Exemption.

Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this chapter with respect to the sale of any article to a nonprofit educational organization for its exclusive use, or, in the case of a tax imposed by section 4041, with respect to the use by a nonprofit educational organization of any liquid as a fuel.

(b) Definition.

For purposes of subsection (a), the term "nonprofit educational organization" means an educational organization described in section 503 (b) (2) which is exempt from income tax under section

501(a). The term also includes a school operated as an activity of an organization described in section 501(c) (3) which is exempt from income tax under section 501 (a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. (Added Pub. L. 85-859, title I, § 105(a), Sept. 2, 1958, 72 Stat. 1277, and amended Pub. L. 86-344, § 2(a), Sept. 21, 1959, 73 Stat. 617.)

AMENDMENTS

1959-Subsec. (a). Pub. L. 86-344, § 2(a) (1), (2), designated existing provisions as subsec. (a), and eliminated the definition of "nonprofit educational organization" which is now incorporated in the first sentence of subsec. (b) of this section.

Subsec. (b). Fub. L. 86-344, § 2(a)(3), added subsec. (b). Prior to such amendment the first sentence of the subsec. constituted the second sentence of the section.

EFFECTIVE DATE OF 1959 AMENDMENT

Section 2(e) of Pub. L. 86-344 provided in part that the amendment of this section and sections 4221(d) (5) and 4294(b) of this title by section 2 (a), (b), (d) of Pub. L. 86-344 shall take effect as of Jan. 1, 1959.

Automobile bus chassis. Automobile bus bodies.

Truck and bus trailer and semitrailer chassis. Truck and bus trailer and semitrailer bodies. Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.

A sale of an automobile truck, bus, truck or bus trailer or semitrailer shall, for the purposes of this paragraph, be considered to be a sale of the chassis and of the body.

(2) Articles taxable at 10 percent except that on and after July 1, 1965, the rate shall be 7 percentAutomobile chassis and bodies other than those taxable under paragraph (1).

Chassis and bodies for trailers and semitrailers (other than house trailers) suitable for use in connection with passenger automobiles.

A sale of an automobile, trailer, or semitrailer shall, for the purposes of this paragraph, be considered to be a sale of the chassis and of the body. (b) Parts and accessories.

There is hereby imposed upon parts or accessories (other than tires and inner tubes and other than automobile radio and television receiving sets) for any of the articles enumerated in subsection (a) sold by the manufacturer, producer, or importer a tax equivalent to 8 percent of the price for which so sold, except that on and after July 1, 1965, the rate shall be 5 percent. (Aug. 16, 1954, ch. 736, 68A Stat. 481; Mar. 30, 1955, ch. 18, § 3(a) (2), 69 Stat. 14; Aug. 12, 1955, ch. 865, § 1, 69 Stat. 709; Mar. 29, 1956, ch. 115, § 3(a) (2), 70 Stat. 66; June 29, 1956, ch. 462, title II, § 203, 70 Stat. 388; Mar. 29, 1957, Pub. L. 85-12, § 3(a) (1), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, § 3(a) (1), 72 Stat. 259; June 30, 1959, Pub. L. 86-75, § 3(a) (1), 73 Stat. 157; June 30, 1960, Pub. L. 86-564, title II, § 202(a) (1), 74 Stat. 290; June 29, 1961, Pub. L. 87-61, title II, § 204, 75 Stat. 126; June 30, 1961, Pub. L. 87-72, § 3(a) (1), 75 Stat. 193; June 28, 1962, Pub. L. 87508, § 3(a) (1), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, § 3(a) (1), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, § 2(a) (1), 78 Stat. 237.)

AMENDMENTS

1964 Subsec. (a)(2). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964."

Subsec. (b). Pub. L. 83-348 substituted "July 1. 1965" for "July 1, 1964."

1963-Subsec. (a) (2). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963".

Subsec. (b). Pub. L. 88-52 substituted "July 1, 1964" for "July 1. 1963".

1962 Subsec. (a) (2). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962."

Subsec. (b). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962."

1961-Subsec. (a) (1). Pub. L. 87-61 substituted "October 1, 1972" for "July 1, 1972."

Subsec. (a) (2). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961."

Subsec. (b). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961."

1960-Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960" in two instances.

1959-Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959".

1958-Pub. L. 85-475 substituted "July 1, 1959" for "July 1, 1958".

1957-Pub. L. 851-12 substituted "July 1, 1958" for "April 1, 1957".

1956-Act Mar. 29, 1956, substituted "April 1, 1957" for "April 1, 1956".

Subsec. (a) (1). Act June 29, 1956, substituted "Articles taxable at 10 percent, except that on and after July 1, 1972, the rate shall be 5 percent" for "Articles taxable at 8 percent, except that on and after April 1, 1956, the rate shall be 5 percent."

1955-Act Mar. 30, 1955, substituted "April 1, 1956" for "April 1, 1955" in three places.

Subsec. (a) (2). Act Aug. 12, 1955, exempted motorcycles from the manufacturers excise tax.

EFFECTIVE DATE OF 1961 AMENDMENT

Amendment of section by Pub. L. 87-61 effective on June 29, 1961, see section 208 of Pub. L. 87-61, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1956 AMENDMENT

Amendment of this section by act June 29, 1956, effective July 1, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1955 AMENDMENT

Section 2 of act Aug. 12, 1955, provided that: "The amendment made by the first section of this Act [to subsec. (a) (2)] shall apply only with respect to articles sold on or after the first day of the first month which begins more than ten days after the date of the enactment of this Act [August 12, 1955]."

SHORT TITLE

Section 1 of Pub. L. 83-348 provided that Pub. L. 89-348, which amended sections 165, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and €412 of this titie, and provisions set out as notes under sections 165, 4261, and 5701 of this title may be cited as the "Excise-Tax Rate Extension Act of 1964."

Congress, in enacting Pub. L. 85-12, March 29, 1957, which amended sections 11 (b), 821 (a) (1) (A), 821 (b) (1), 4061, 5001 (a) (1), 5001 (a) (3), 5022, 5041 (b), 5051 (a), 5063, 5134 (a) (3), 5701 (c) (1), 5707 (a), (b), 6412 (a) (1), provided by section 1 of such Act that it should be popularly known as the "Tax Rate Extension Act of 1957".

CROSS REFERENCES

Floor stocks refunds, see section 6412 of this title. § 4062. Definitions.

(a) Certain articles considered as parts.

For the purposes of section 4061, spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, any of the articles enumerated in section 4061 (a), shall be considered parts or accessories for such articles. whether or not primarily adapted for such use. (b) Repealed. Pub. L. 88-653, § 5(b), Oct. 13, 1964, 78 Stat. 1086.

(Aug. 16, 1954, ch. 736, 68A Stat. 482; Oct. 13, 1964, Pub. L. 88-653, § 5(b), 78 Stat. 1086.)

AMENDMENTS

1964 Subsec. (b). Pub. L. 88-653 repealed subsec. (b) which required, in determining the sale price of a rebuilt automobile part or accessory, that the value of a like part or accessory accepted in exchange be excluded from the price.

EFFECTIVE DATE OF 1964 AMENDMENT

Section 5(c) of Pub. L. 83-653 provided that: "The amendments made by this section [repealing subsec (b) of this section and adding subsec (c) to section 4063 of this title] shall apply with respect to articles sold on or after the first day of the first calendar quarter which begins after the date of the enactment of this Act [Oct. 13, 1964]."'

§ 4063. Exemptions.

(a) Specific articles exempt from tax on automobiles.

The tax imposed under section 4061 (a) (2) shall not apply in the case of house trailers or tractors.