118 STAT. 1521 PUBLIC LAW 108–357—OCT. 22, 2004 with respect to items sold at retail in the taxing juris diction which are similar to such item. ‘‘(F) SPECIAL RULE FOR MOTOR VEHICLES.—In the case of motor vehicles, if the rate of tax exceeds the general rate, such excess shall be disregarded and the general rate shall be treated as the rate of tax. ‘‘(G) SEPARATELY STATED GENERAL SALES TAXES.—If the amount of any general sales tax is separately stated, then, to the extent that the amount so stated is paid by the consumer (other than in connection with the consumer’s trade or business) to the seller, such amount shall be treated as a tax imposed on, and paid by, such consumer. ‘‘(H) AMOUNT OF DEDUCTION MAY BE DETERMINED UNDER TABLES.— ‘‘(i) IN GENERAL.—At the election of the taxpayer for the taxable year, the amount of the deduction allowed under this paragraph for such year shall be— ‘‘(I) the amount determined under this para graph (without regard to this subparagraph) with respect to motor vehicles, boats, and other items specified by the Secretary, and ‘‘(II) the amount determined under tables pre scribed by the Secretary with respect to items to which subclause (I) does not apply. ‘‘(ii) REQUIREMENTS FOR TABLES.—The tables pre scribed under clause (i)— ‘‘(I) shall reflect the provisions of this para graph, ‘‘(II) shall be based on the average consump tion by taxpayers on a State by State basis (as determined by the Secretary) of items to which clause (i)(I) does not apply, taking into account filing status, number of dependents, adjusted gross income, and rates of State and local general sales taxation, and ‘‘(III) need only be determined with respect to adjusted gross incomes up to the applicable amount (as determined under section 68(b)). ‘‘(I) APPLICATION OF PARAGRAPH.—This paragraph shall apply to taxable years beginning after December 31, 2003, and before January 1, 2006.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2003. TITLE VI—FAIR AND EQUITABLE TOBACCO REFORM SEC. 601. SHORT TITLE. This title may be cited as the ‘‘Fair and Equitable Tobacco Reform Act of 2004’’. 7 USC 518 note. Fair and Equitable Tobacco Reform Act of 2004. 26 USC 164 note.
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