Page:United States Statutes at Large Volume 68A.djvu/516

 476

INTERNAL REVENUE CODE OF 1954

Subchapter C—Toilet Preparations Sec. 4021. Imposition of tax. Sec. 4022. Exemptions.

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SEC. 4021. IMPOSITION OF TAX.

There is hereby imposed upon the following articles sold a t retail a tax equivalent to 10 percent of the price for which so sold— Perfume. Pomades. Essences. Hair dressings. Extracts. Hair restoratives. Toilet waters. Hair dyes. Cosmetics. Aromatic cachous. Petroleum jellies. Toilet powders. Hair oils. Any other similar substance, article, or preparation, by whatsoever name known or distinguished; any of the above which are used or applied or intended to be used or applied for toilet purposes. SEC. 4022. EXEMPTIONS. (a) ITEMS FOR B A B I E S. — The tax imposed by section 4021 shall

not apply to lotion, oil, powder, or other article intended to be used or applied only in the care of babies. (b) BARBER SHOPS AND BEAUTY PARLORS.—For the purposes of section 4021, the sale of any article described in such section to any person operating a barber shop, beauty parlor, or similar establishment for use in the operation thereof, or for resale, shall not be considered as a sale a t retail. The resale of such article a t retail by such person shall be subject to the provisions of section 4021. (c) MINIATURE SAMPLES.—For the purposes of section 4021, the sale of miniature samples of any article described in such section for demonstration use only to a house-to-house salesman by the manufacturer or distributor, shall not be considered as a sale a t retail. The resale of such sample a t retail by such house-to-house salesman shall be subject to the provisions of section 4021.

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