Page:United States Statutes at Large Volume 58 Part 1.djvu/84

 PUBLIC LAWS--CH. 63-FEB. 25, 1944 55 Stat. 716. 26 U. . C., Supp. m, §3406 (a) (2). Ante, p. 61. 55 Stat. 723 . 26 U. S. C., Supp. m, § 3268 (a). Ante, p. 61. 53 Stat. 409. 26 U. S. C., Supp. m, }3400. 55 Stat. 719. 26 U. S. C., Supp. III, 2406 (a). 53 Stat. 288. 26U.S.C.i2700 (b) (1). 53 Stat. 412. 26 U. S. C., Supp. m, 3407. 53 Stat. 412. 26 U. S. C., Supp. m i 34U. article is for the use of, and not for resale by, such customer, the transaction shall be deemed to be a sale at retail and the person produc- ing the article shall be deemed to be the person selling such article at retail for purposes of this section. The tax on such a transaction shall be computed and paid by such person upon the fair retail market value, as determined by the Commissioner, of the finished article." SEC. 304. SUSPENSION OF MANUFACTURERS' EXCISE TAX ON LUG- GAGE. Section 3406 (a) (2) (relating to the tax on luggage) is amended by inserting at the end thereof the following: "The tax imposed by this paragraph shall not be applicable with respect to any period for which a tax is imposed under section 1651." SEC. 305. EXEMPTION OF BILLIARD AND POOL TABLES IN HOSPITALS FROM TAX. (a) IN GENwERA-Section 3268 (a) (relating to the tax on bowling alleys and billiard and pool tables) is amended by inserting at the end thereof the following: "No tax shall be imposed under this sec- tion with respect to a billiard table or pool table in a hospital if no charge is made for the use of such table.' (b) EFFECTVE DATE. -The amendment made by this section shall be effective beginning July 1, 1944. SEC. 306. TECHNICAL AMENDMENT OF MANUFACTURERS' EXCISE TAX ON TIRES AND INNER TUBES. Section 3400 (relating to the tax on tires and inner tubes) is amended by inserting at the end thereof the following: "(c) DEFINITIN. - For the purposes of this chapter, the term 'rubber' includes synthetic and substitute rubber." SEC. 307. TERMINATION OF CERTAIN GOVERNMENTAL EXCISE TAX EXEMPTIONS. (a) The several sections of the Internal Revenue Code hereinafter enumerated are amended as follows : (1) Section 2406 (a) (relating totax-free sales under Chapter 19) is amended to read as follows: "(a) for the exclusive use of any State, Territory of the United States, or any political subdivision of the foregoing, or the District of Columbia;". (2) Section 2700 (b) (1) (relating to exemptions from tax on pistols and revolvers) is amended to read as follows: "(1) SALES FOR USE OF STATES, ETC.-P istols and revolvers sold for the use of any State, Territory of the United States, or political subdivision thereof, or the District of Columbia, shall be exempt from the tax imposed by subsection (a)." (3) The second sentence of the first paragraph of section 3407 (relating to exemption from tax on firearms, shells, and car- tridges) is amended to read as follows: "The tax imposed by this section shall not apply (1) to articles sold for the use of any State, Territory of the United States, or political subdivi- sion thereof, or the District of Columbia, or (2) to pistols and revolvers." (4) The first sentence of section 3411 (c) (relating to exemp- tion from tax on electrical energy) is amended to read as follows: No tax shall be imposed under this section upon electrical energy [58 STAT.

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