486
INTERNAL REVENUE CODE OF 1954
(1) a manufacturer or producer of refrigerating equipment, or (2) a vendee for resale to a manufacturer or producer of refrigerating equipment if such components are in due course so resold, PART II—ELECTRIC, GAS, AND OIL APPLIANCES Sec. 4121. Imposition of tax. SEC. 4121. IMPOSITION OF TAX. (a) HOUSEHOLD-TYPE ARTICLES,—There is hereby imposed upon
the sale by the manufacturer, producer, or importer of the following articles of the household type (including in each case parts or accessories therefor sold on or in connection with the sale thereof), a tax equivalent to 5 percent of the price for which so sold: Electric, gas, or oil water heaters. Electric flatirons. Electric air heaters (not including furnaces). Electric immersion heaters. Electric blankets, sheets, and spreads. Electric, gas, or oil appliances of the type used for cooking, warming, or keeping warm food or beverages for consumption on the premises. Electric mixers, whippers, and juicers. Electric belt-driven fans. Electric exhaust blowers. Electric or gas clothes driers. Electric door chimes. Electric dehumidifiers. Electric dishwashers. Electric floor polishers and waxers. Electric food choppers and grinders. Electric hedge trimmers. Electric ice cream freezers. Electric mangles. .-^>Oi
.:::•'• Electric pants pressers. Electric garbage disposal units. > Power lawn mowers. (b) NoNiNDUSTRiAL T Y P E ARTICLES.—There is hereby imposed upon the sale by the manufacturer, producer, or importer of electric direct motor driven fans and air circulators not of the industrial type (including in each case parts or accessories therefor sold on or in connection with the sale thereof), a tax equivalent to 5 percent of the price for which so sold. PART III—ELECTRIC LIGHT BULBS
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Sec. 4131. Imposition of tax. SEC. 4131. IMPOSITION OF TAX.
There is hereby imposed upon the sale by the manufacturer, producer, or importer of electric light bulbs and tubes, not including articles taxable under any other provision of this chapter, a tax equivalent to 10 percent of the price for which so sold.
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