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Subtitle D-Miscellaneous Excise Taxes

CHAPTER 31. Retailers excise taxes.
CHAPTER 32. Manufacturers excise taxes.
CHAPTER 33. Facilities and services.
CHAPTER 34. Documentary stamp taxes.
CHAPTER 35. Taxes on wagering.
CHAPTER 36. Certain other excise taxes.
CHAPTER 37. Sugar, coconut and palm oil.
CHAPTER 38. Import taxes.
CHAPTER 39. Regulatory taxes.
CHAPTER 40. General provisions relating to occupational taxes.

CHAPTER 31-RETAILERS EXCISE TAXES

SUBCHAPTER A. Jewelry and related items.
SUBCHAPTER B. Furs.
SUBCHAPTER C. Toilet preparations.
SUBCHAPTER D. Luggage, handbags, etc.
SUBCHAPTER E. Special fuels.

SUBCHAPTER F. Special provisions applicable to retailers tax.
Subchapter A-Jewelry and Related Items

Sec. 4001. Imposition of tax.
Sec. 4002. Definition of sale includes auctions.
Sec. 4003. Exemptions.

SEC. 4001. IMPOSITION OF TAX.

There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 percent of the price for which so sold:

All articles commonly or commercially known as jewelry,

whether real or imitation.
The following stones, by whatever name called, whether real
or synthetic:

Amber
Beryl of the following types:

Aquamarine
Emerald
Golden Beryl
Heliodor

Morganite
Chrysoberyl of the following types:

Alexandrite

[blocks in formation]

Feldspar of the following type:

Moonstone
Garnet
Jadeite (Jade)
Jet
Lapis Lazuli
Nephrite (Jade)
Opal
Pearls (natural and cultured)
Peridot
Quartz of the following types:

Amethyst
Bloodstone
Citrine
Moss agate
Onyx
Sardonyx

Tiger-eye
Spinel
Topaz
Tourmaline
Turquoise

Zircon.
Articles made of, or ornamented, mounted or fitted with

precious metals or imitations thereof.
Watches
Clocks.
Cases and movements for watches and clocks.
Gold, gold-plated, silver, or sterling flatware or hollow ware

and silver-plated hollow ware.
Opera glasses.
Lorgnettes.
Marine glasses.
Field glasses.

Binoculars.
SEC. 4002. DEFINITION OF SALE INCLUDES AUCTIONS.

For the purposes of section 4001, the term "articles sold at retail” includes an article sold at retail by an auctioneer or other agent in the course of his business on behalf of (1) a person who is not engaged in the business of selling like articles, or (2) the legal representative of the estate of a decedent who was not engaged in the business of selling like articles. In the case of articles so sold, the auctioneer or other agent shall be considered the "person who sells at retail." SEC. 4003. EXEMPTIONS.

(a) SPECIFIC ARTICLES.-The tax imposed by section 4001 shall not apply to any article used for religious purposes to surgical instruments, to watches designed especially for use by the blind, to frames or mountings for spectacles or eye-glasses, to a fountain pen, mechanical pencil, or smokers' pipe if the only parts of the pen, the pencil, or the pipe which consist of precious metals are essential parts not used for ornamental purposes, or to buttons, insignia, cap devices, chin straps, and other devices prescribed for use in connection with the uniforms of the armed forces of the United States.

(b) CERTAIN AUCTION SALES.—

(1) In the case of an auction sale held at the home of a person whose articles are being sold, any taxable article (as defined in paragraph (2)) of such person sold by the auctioneer shall be exempt from the tax imposed by section 4001 except to the extent that the price for which such article is sold, when added to the sum of the sale prices of all other taxable articles of such person previously sold at the same auction, exceeds $100. (2) For the purposes of this subsection

(A) the term "taxable article" means an article which, by reason of section 4002 and without regard to the exemption provided in paragraph (1), is taxable under section 4001 when sold at auction; and

(B) in the case of articles of a decedent sold on behalf of the legal representative of his estate, an auction sale held at the home of such decedent shall be considered as "held at the home of a person whose articles are being sold". (c) Clocks SUBJECT TO MANUFACTURERS Tax.—The tax imposed by section 4001 shall not apply to a clock or watch, or to a case or movement for a clock or watch, if a tax in respect of such clock, watch, case, or movement was imposed under chapter 32 by reason of its sale (1) as a part or accessory, or (2) on or in connection with or with the sale of any article.

(d) CERTAIN PARTS OF CONTROL OR REGULATORY DEVICES.—The tax imposed by section 4001 shall not apply to a clock or watch, or to a case or movement for a clock or watch, if such clock, watch, case, or movement is (1) a part of a control or regulatory device which is an article (or part thereof) not taxable under chapter 32, or (2) sold as a repair or replacement part for such a device.

Subchapter B-Furs
Sec. 4011. Imposition of tax.
Sec. 4012. Definitions.

Sec. 4013. Exemption of certain auction sales.
SEC. 4011. IMPOSITION OF TAX.

There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 percent of the price for which so sold: Articles made of fur on the hide or pelt, and articles of which such fur is the component material of chief value, but only if such value is more than three times the value of the next most valuable component material. SEC. 4012. DEFINITIONS.

(a) MANUFACTURE FROM CUSTOMERS MATERIAL.—Where a person, who is engaged in the business of dressing or dyeing fur skins or of manufacturing, selling, or repairing fur articles, produces an article of the kind described in section 4011 from fur on the hide or pelt furnished, directly or indirectly, by a customer and the article is for the use of, and not for resale by, such customer, the transaction shall be deemed to be a sale at retail and the person producing the article shall be deemed to be the person selling such article at retail for the purposes of such section. The tax on such a transaction shall be computed and paid by such person upon the fair retail market value, as determined by the Secretary or his delegate, of the finished article.

(b) SALE INCLUDES AUCTIONS.--For the purposes of section 4011, the term “articles sold at retail” includes an article sold at retail by an auctioneer or other agent in the course of his business on behalf of

(1) a person who is not engaged in the business of selling like articles, or

(2) the legal representative of the estate of a decedent who was not engaged in the business of selling like articles. In the case of articles so sold, the auctioneer or other agent shall be considered

the “person who sells at retail.” SEC. 4013. EXEMPTION OF CERTAIN AUCTION SALES.

(a) In the case of an auction sale held at the home of a person whose articles are being sold, any taxable article (as defined in subsection (b)) of such person sold by the auctioneer shall be exempt from the tax imposed by section 4011 except to the extent that the price for which such article is sold, when added to the sum of the sale prices of all other taxable articles of such person previously sold at the same auction, exceeds $100. (b) For the purposes of this section

(1) the term "taxable article" means an article which, by reason of section 4012 (b) and without regard to the exemption provided in subsection (a), is taxable under section 4011 when sold at auction: and

(2) in the case of articles of a decedent sold on behalf of the legal representative of his estate, an auction sale held at the home of such decedent shall be considered as "held at the home of a

person whose articles are being sold”.

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