79 STAT. ]
PUBLIC LAW 89-44-JUNE 21, 1965
157
(B) Section 4251(b) of the Code, as in effect June 30, Jl^^^,%\^^ 1965, is repealed effective on and after July 1, 1966. (3) TRANSPORTATION OF PERSONS BY AIR.—The amendments made by section 303 shall apply with respect to amounts paid for transportation, and amounts paid for accommodations in connection with transportation, beginning on or after July 1, 1965. (4) SAFE DEPOSIT BOXES.—The amendments made by section 304 shall apply with respect to use periods beginning on or after July 1, 1965. (c)
MISCELLANEOUS TAXES.—
(1) The amendments made by section 401 (relating to documentary stamp taxes) shall apply on and after January 1, 1966. (2) The amendments made by section 402 (relating to playing cards) and by subsection (c) of section 405 shall apply on and after the day after the date of the enactment of this Act. The amendments made by sections 403 (relating to occupational tax on coin-operated devices) and 404 (relating to occupational tax on bowling alleys, billiard and pool tables), and by subsections (a), (b), and (d) of section 405 (relating to technical and conforming changes) shall apply on and after July 1, 1965. (d) ALC!OHOL AND TOBACCO EXCISE TAXES.—The amendments made by section 501 shall apply on and after July 1, 1965. The amendments made by section 502 shall apply on and alter January 1, 1966. (e) ADMINISTRATIVE PROVISIONS.—Each amendment made by title VI, to the extent it relates to any tax provision changed by this Act, shall take effect in a manner consistent with the effective date for such changed tax provision.
TITLE VIII—MISCELLANEOUS STRUCTURAL CHANGES SEC. 801. MOTOR VEHICLES. (a) EXEMPTIONS FROM TAX.—Subsection (a) of section 4063 (relati n g to specific articles exempt from the tax on automobiles) is amended to read as follows: "(a)
SPECIFIED ARTICLES.— "(1) CAMPER COACHES;
BODIES FOR SELF-PROPELLED
SSA Stat. 482.
MOBILE
HOMES.—The tax imposed under section 4061 shall not apply in
the case of articles designed (A) to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and (B) to be used primarily as living quarters. " (2) FEED, SEED, AND FERTILIZER EQUIPMENT.—The tax imposed
under section 4061 shall not apply in the case of any body, part or accessory primarily designed— " (A) to process or prepare seed, feed, or fertilizer for use on farms; " ^ B) to haul feed, seed, or fertilizer to and on farms; ^'(C) to spread feed, seed, or fertilizer on farms; " (D) to load or unload feed, seed, or fertilizer on farms; or " (E) for any combination of the foregoing. ^'(3) HOUSE TRAILERS.—The tax imposed under section 4061(a) shall not apply in the case of house trailers.
^"'^'PP- ^^e. i37.
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