Page:United States Statutes at Large Volume 68A.djvu/527

 CH. 32—MANUFACTURERS EXCISE TAXES

487

Subchapter C—Entertainment Equipment ^

Part I. Radio and television sets, phonographs and records. Part II. Musical instruments.

PART I—RADIO AND TELEVISION SETS, AND RECORDS

PHONOGRAPHS

Sec. 4141. Imposition of tax. Sec. 4142. Definition of radio and television component. Sec. 4143. Exemptions for sales to United States. SEC. 4141. IMPOSITION OF TAX.

There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories therefor sold on or in connection with the sale thereof), a tax equivalent to 10 percent of the price for which so sold: Radio receiving sets. Automobile radio receiving sets. Television receiving sets. Automobile television receiving sets. Phonographs. Combinations of any of the foregoing. Radio and television components. Phonograph records. SEC. 4142. DEFINITION OF RADIO AND TELEVISION COMPONENT.

As used in section 4141 the term "radio and television components" means chassis, cabinets, tubes, speakers, amplifiers, power supply units, antennae of the "built-in" type, and phonograph mechanisms, which are suitable for use on or in connection with, or as component parts of any of the articles enumerated in section 4141, whether or not primarily adapted for such use. SEC. 4143. EXEMPTIONS FOR SALES TO UNITED STATES. (a)

COMMUNICATION, DETECTION AND NAVIGATION R E C E IV E R S. —

No tax shall be imposed under section 4141 with respect to the sale to the United States for its exclusive use of a communication, detection, or navigation receiver of the type used in commercial, military, or marine iastallations. (b)

COMPONENTS

OF

COMMUNICATION RECEIVERS,

ETC.—Under

regulations prescribed by the Secretary or his delegate, no tax shall be imposed under section 4141 with respect to the sale of any article for use by the vendee as material in the manufacture or production of, or as a component part of, communication, detection, or navigation receivers of the type used in commercial, military, or marine installations if such receivers are to be sold by the vendee to the United States for its exclusive use. If any article sold tax-free to such vendee is not so used by him, or being so used the receiver is not so sold, the vendee shall be considered as the manufacturer or producer of such article. § 4143(b)

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