Page:United States Statutes at Large Volume 72 Part 1.djvu/1320

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[72 Stat. 1278]
[72 Stat. 1278]
PUBLIC LAW 85-000—MMMM. DD, 1958

1278

PUBLIC LAW 85-859~SEPT. 2, 1958

[72 S T A T.

(5) by striking out "Electric garbage disposal units." and inserting in lieu thereof "Electric, gas, or oil incinerator units and garbage disposal units," SEC. 113. RADIO AND TELEVISION COMPONENTS; RECORD PLAYERS; ETC. 26 USC 4141(a) IN GENERAL.—Part I of subchapter C of chapter 32 (radio and 4143. television sets, phonographs and records) is amended to read as follows:

"PART I—RADIO AND TELEVISION SETS, PHONOGRAPHS AND RECORDS, ETC.

26 USC 4192.

26 USC 4191.

"Sec. 4141. Imposition of tax. "Sec. 4142. Definition of radio and television component. "Sec. 4143. Exemption for communication, etc., equipment. "SEC. 4141. IMPOSITION OF TAX. "There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts 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: "Radio receiving sets. Automobile radio receiving sets. Television receiving sets. Automobile television receiving sets. Phonographs. Combinations of any of the foregoing, Radio and television components. Phonograph records. "SEC. 4142. DEFINITION OF RADIO AND TELEVISION COMPONENT. "As used in section 4141, the term 'radio and television components' means chassis, cabinets, tubes, speakers, amplifiers, power supply units, antennae of the 'built-in' type, phonograph mechanisms, and phonograph record-players, which are suitable for use on or in connection with, or as component parts of, any of the articles enumerated in section 4141, whether or not primarily adapted for such use. "SEC. 4143. EXEMPTION FOR COMMUNICATION, ETC., EQUIPMENT. " (a) IN GENERAL.—Except in the case of radio and television comy)onents and phonograph records, the tax imposed by section 4141 shall not apply to communication, detection, or navigation equipment of the type used in commercial, military, or marine installations. "(b) COMPONENTS.—The tax imposed by section 4141 on radio and television components shall not apply to any article which is suitable for use only on or in connection with, or as a component of, articles exempt from tax under subsection (a). " (b) TECHNICAL AMENDMENT.—The table of parts for such subchapter C is amended by striking out "records." and inserting in lieu thereof "records, etc.". SEC. 114. STENCIL CUTTING MACHINES OF THE TYPE USED IN MARKING FREIGHT SHIPMENTS. (a) EXEMPTION.—Section 4192 (exemption from tax on business machines) is amended to read as follows: "SEC. 4192. EXEMPTIONS. ii-^Q ^j^x siiall be imposed under section 4191 on the sale of cash registers of the type used in registering over-the-counter retail sales, or on the sale of stencil cutting machines of the type used in shipping departments in making cutout stencils for marking freight shipments."