26 CFR 240.1052: Notice. Use of clarifying agents to clarify and stabilize grape wine. See Rev. Rul. 67-133, page 411. SUBCHAPTER I.-MISCELLANEOUS GENERAL PROVISIONS SECTION 5552.-INSTALLATION OF METERS, TANKS, AND OTHER APPARATUS 26 CFR 245.30: Meters required. Potter beer monitoring system, Model SY-81-600. See Rev. Proc. 67-20, page 600. SUBPART B.-TOBACCO TAX RULINGS AND DECISIONS UNDER CHAPTER 52 OF THE INTERNAL REVENUE CODE OF 1954 CHAPTER 52.-CIGARS, CIGARETTES, AND CIGARETTE PAPERS AND TUBES SUBCHAPTER A.-DEFINITIONS; RATE AND PAYMENT OF TAX; EXEMPTION FROM TAX; AND REFUND AND DRAWBACK OF TAX SECTION 5701.-RATE OF TAX 26 CFR 270.21: Cigar tax rates. Rev. Rul. 67-60 All direct costs to the consumer, such as mailing and handling charges, are an integral part of the retail price of a single cigar under Section 5701 of the Internal Revenue Code of 1954, with the exception only of State and local taxes as specifically provided for in the statute. See Revenue Ruling 55-20, C.B. 1955–1, 516, for method of determining the retail price of a single cigar in its principal market where sold singly at retail for more than one price. Advice has been requested as to whether mailing and handling costs charged to the purchaser (consumer) at retail for large cigars, should be included in the "retail price" of these cigars to determine the proper class for tax purposes under section 5701 of the Internal Revenue Code of 1954. Section 5701 (a) (2) of the Code imposes a tax on large cigars on the basis of the price at which "removed to retail" and provides that in determining this retail price "regard shall be had to the ordinary retail price of a single cigar in its principal market." Usually the costs of transporting large cigars to the consumer are not stated separately but are merely included in the basic retail price quoted to and charged to the consumer. The fact that these transportation charges are quoted separately would not exclude them from the retail price for Federal tax purposes. Therefore, it is held that all direct costs to the consumer, with the sole exception of the exact amount of State and local taxes which are specifically excluded by the statute, are part of the retail price of a single cigar for Federal tax purposes. When the retail price of the single cigar after excluding State and local taxes includes a fraction of a cent, the fraction is an integral part of the price for determining the applicable Federal tax. See Revenue Ruling 55-20, C.B. 1955-1, 516, for method of determining the retail price of a single cigar in its principal market where sold singly at retail for more than one price. SECTION 5705.-CREDIT, REFUND, OR ALLOWANCE OF TAX 26 CFR 270.283: Credit or refund of tax. Procedure to be followed in executing Form 3069 to support claims for credit or refund of tax on cigars and cigarettes withdrawn from the market. See Rev. Proc. 67-18, page 597. 26 CFR 270.311: Action by claimant. Procedure to be followed in executing Form 3069 to support claims for credit or refund of tax on cigars and cigarettes withdrawn from the market. See Rev. Proc. 67-18, page 597. SUBCHAPTER C.-OPERATIONS BY MANUFACTURERS AND IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES AND EXPORT WAREHOUSE PROPRIETORS SECTION 5723.-PACKAGES. MARKS, LABELS, NOTICES. 26 CFR 270.211: Package. Rev. Rul. 67-184 26 CFR Parts 270, 275, 290, and 295 do not prohibit the use of outer containers for, or overwrap of, packages of cigars or cigarettes. Held. packages of cigars or cigarettes bearing the required mark and notice may be enclosed in outer containers which may be sealed, or such packages may be overwrapped, including overwraps for special occasions such as Christmas or Father's Day. Internal Revenue officers are authorized to open such outer containers or remove the overwraps in the course of their inspection of cigars and cigarettes so packaged or overwrapped. Revenue Ruling 66-131, C.B. 1966-1, 346, is hereby superseded. 26 CFR 275.71: Package. Whether packages of cigars or cigarettes bearing the required mark and notice may be enclosed in outer containers or overwrapped for special occasions. Rev. Rul. 67-184, above. 26 CFR 290.181: Packages. Whether packages of cigars or cigarettes bearing the required mark and notice may be enclosed in outer containers or overwrapped for special occasions. Rev. Rul. 67-184, above. 26 CFR 290.248: Packages. Whether packages of cigars or cigarettes bearing the required mark and notice may be enclosed in outer containers or overwrapped for special occasions. Rev. Rul. 67–184, page 414. 26 CFR 295.41: Packages. Whether packages of cigars or cigarettes bearing the required mark and notice may be enclosed in outer containers or overwrapped for special occasions. Rev. Rul. 67–184, page 414. Obsolete Revenue Procedure concerning cigars, cigarettes, and cigarette papers and tubes, published in C.B. 1960–2. A review of the Revenue Rulings and Revenue Procedures concerning cigars, cigarettes, and cigarette papers and tubes has been made. On the basis of the review it has been determined that one Revenue Procedure concerning the preparation and handling of Forms 2149 and 2150 is no longer necessary since the forms have been revised to provide for certification of the forms without modification by customs officers at border ports for overland exportation. Therefore, Revenue Procedure 60-32, 1960-2, 1011, is hereby declared to be obsolete. Other Rulings that have been declared obsolete are listed in Revenue Rulings 62-172, C.B. 1962-2, 352, and 66-22, C.B. 1966-1, 354. |