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Subchapter C-Toilet Preparations

Sec. 4021. Imposition of tax.

Sec. 4022. Exemptions.

SEC. 4021. 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

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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.

SEC. 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-to-house 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.

Subchapter D-Luggage, Handbags, Etc.

Sec. 4031. Imposition of tax.

SEC. 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

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Subchapter E-Special Fuels

Sec. 4041. Imposition of tax.

Sec. 4042. Cross reference.

SEC. 4041. IMPOSITION OF TAX.

(a) DIESEL FUEL.-There is hereby imposed a tax of 3 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 diesel-powered 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 diesel-powered 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 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 used on the highway, a tax of 1 cent a gallon shall be imposed under paragraph (2).

(b) SPECIAL MOTOR FUELS.-There is hereby imposed a tax of 3 cents a gallon upon benzol, benzene, naphtha, liquified 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 1 cent a gallon shall be imposed under paragraph (2).

(c) RATE REDUCTION.-On and after July 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)).

(f) TEMPORARY INCREASES IN TAX.-On and after October 1, 1959, and before July 1, 1961

(1) if (without regard to this subsection) the tax imposed by subsection (a) or (b) is 3 cents a gallon, the tax imposed by such subsection shall be 4 cents a gallon, and

(2) if (without regard to this subsection) the tax imposed under paragraph (2) of subsection (a) or (b) is 1 cent a gallon, the tax imposed under such paragraph shall be 2 cents a gallon.

SEC. 4042. CROSS REFERENCE.

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

Subchapter F-Special Provisions Applicable to Retailers

Tax

Sec. 4051. Definition of price.

Sec. 4052. Lease considered sale.

Sec. 4053. Computation of tax on installment sales, etc.

Sec. 4054. Application of taxes to sales by United States, etc.
Sec. 4055. State and local government exemption.

Sec. 4056. Exemption for exports.

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

SEC. 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.

SEC. 4052. LEASE CONSIDERED SALE.

For the purposes of this chapter, the lease of an article shall be considered the sale of such article.

SEC. 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

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