55 STAT.] 77TH CONG., 1ST SESS.-CH. 412 -SEPT. 20, 1941 719 time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the time when the tax became due until paid. "(c) 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 inci- dent 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 Commissioner, 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 vendoorrthe vendee. "SEC. 2404. DEFINITION OF SALE. "For the purposes of this chapter, the lease of an article shall be considered the sale of such article. "SEC. 2405. LEASES, CONDITIONAL SALES, ETC. "In the case of (a) a lease, (b) 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 notwith- standing partial payment by installments, or (c) a conditional sale, 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. No tax shall be imposed under this chapter on the sale of any article tax- able under section 2400 or section 2401 if with respect to such article .Int., p.71S. the lease, contract for sale, or conditional sale was made, delivery thereunder was made, and a part of the consideration was paid, before October 1, 1941. "SEC. 2406. TAX-FREE SALES. "Under regulations prescribed by the Commiissioner with the approval of the Secretary, no tax unler this chapter shall be imposed with respect to the sale of any article- "(a) for the exclusive use of the United States any State, Ter- ritory of the United States, or an political subdivision of the foregoing, or the District of Columbia; " (b) for export, or for shipment to a possession of the United States, and in due course so exported or shipped. "SEC. 2407. CREDITS AND REFUNDS. "(a) A credit against tax under this chapter, or a refund, may be allowed with respect to an article, when the price on which the tax was based is readjusted by reason of return or repossession of the article, or by a bona fide discount, rebate, or allowance, in the amount of that part of the tax proportionate to the part of the price which is refunded or credited. "(b) No overpayment of tax under this chapter shall be credited or refunded, in pursuance of a court decision or otherwise, unless the person who paid the tax establishes, in accordance with regulations prescribed by the Commissioner with the approval of the Secretary, (1) that he has not included the tax in the price of the article with
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