Page:United States Statutes at Large Volume 68A.djvu/525

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CH. 32—MANUFACTURERS EXCISE TAXES

485

Subchapter B—Household Type Equipment, Etc. Part I. Refrigeration equipment. Part II. Electric, gas, and oil appliances. Part III. Electric light bulbs.

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PART I—REFRIGERATION EQUIPMENT

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Sec. 4111. Imposition of tax. Sec. 4112. Definitions. Sec. 4113. Exemptions for manufacturers.

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SEC. 4111. IMPOSITION OF TAX.

There is hereby imposed upon the sale of the following articles (including in each case parts or accessories therefor sold on or in connection with the sale thereof) by the manufacturer, producer, or importer a tax equivalent to the specified percent of the price for which so sold: ARTICLES TAXABLE AT 5 PERCENT—

Household type refrigerators (for single or multiple cabinet installations) having, or being primarily designed for use with, a mechanical refrigerating unit operated by electricity, gas, kerosene, or gasoline. Household type units for the quick freezing or frozen storage of foods operated by electricity, gas, kerosene, or gasoline. Combinations of household type refrigerators and quickfreeze units described above. Refrigerator components. ARTICLES TAXABLE AT lo PERCENT—

Self-contained air-conditioning units. SEC. 4112. DEFINITIONS. (a) EEFRIGERATOR COMPONENTS.—As used in section 4111, the

term "component" means cabinets, compressors, condensers, condensing units, evaporators, expansion units, absorbers, and controls for, or suitable for use as parts of or with, household-type refrigerators or quick-freeze units of the kind described in section 4111 except when sold as component parts of complete refrigerators, refrigerating or cooling apparatus, or quick-freeze units (hereinafter referred to as "refrigerating equipment"). (b) CERTAIN VENDEES CONSIDERED PRODUCERS.—If any

of

the

refrigerator components defined in section 4112(a) are resold by the manufacturer or producer to whom sold or resold tax free as provided in section 4113 otherwise than on or in connection with, or with the sale of, complete refrigerating equipment manufactured or produced by him, then for the purposes of this part such manufacturer or producer shall be considered the manufacturer or producer of the refrigerator components so resold by him. SEC. 4113. EXEMPTIONS FOR

MANUFACTURERS.

Under regulations prescribed by the Secretary or his delegate, the tax under section 4111 shall not apply in the case of sales of any such refrigerator components by the manufacturer, producer, or importer to §4113