Page:United States Statutes at Large Volume 72 Part 1.djvu/1325

 72 S T A T. ]

PUBLIC LAW 85-859-8EPT. 2, 1958

1283

(other than a sale to which subsection (b) applies), and in the case of any article sold free of tax under section 4063(b), 4083, or 4093, 4083.Vol3^ '^°"' if the manufacturer in good faith accepts a certification by the purchaser that the article will be used in accordance with the applicable provisions of law, no tax shall thereafter be imposed under this chapter in respect of such sale by such manufacturer. " (d) DEFINITIONS.—For purposes of this section— "(1) MANUFACTURER.—The term 'manufacturer' includes a producer or importer of an article. "(2) EXPORT.—The term 'export' includes shipment to a possession of the United States; and the term 'exported' includes shipped to a possession of the United States. "(3) SUPPLIES FOR VESSELS OR AIRCRAFT.—The term 'supplies for vessels or aircraft' means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term 'vessels' includes civil aircraft employed m foreign trade or trade between the United States and any of its possessions, and the term 'vessels of war of the United States or of any foreign nation' includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof. "(4) STATE OR LOCAL GOVERNMENT.—The term 'State or local government' means any State, Alaska, Hawaii, the District of Columbia, or any political subdivision of any of the foregoing. "(5) NONPROFIT EDUCATIONAL ORGANIZATION.—The term 'nonprofit educational organization' means an educational organization described in section 503(b)(2) which is exempt from income 26 USC 503, sou tax under section 501(a). " (6) U S E IN FURTHER MANUFACTURE.—An article shall be treated as sold for use in further manufacture if— " (A) such article (other than an article referred to in subparagraph (B)) is sold for use by the purchaser as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him; or " (B) in the case of a part or accessory taxable under section 4061 (b), a radio or television component taxable under sec- 26 USC 406i. tion 4141, or a camera lens taxable under section 4171, such article is sold for use by the purchaser as material in the 26 USC 4171. manufacture or production of, or as a component part of, another article to be manufactured or produced by him. "(e)

SPECIAL RULES.— "(1) RECIPROCITY REQUIRED IN CASE OF CIVIL AIRCRAFT.—In the

case of articles sold for use as supplies for aircraft, the privileges granted under subsection (a)(3) in respect of civil aircraft employed in foreign trade or trade between the United States and any of its possessions, in respect of aircraft registered in a foreign country, shall be allowed only if the Secretary of the Treasury has been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect of aircraft registered in the United Sates. If the Secretary of the Treasury is advised by the Secretary of Commerce that he has found that a foreign country has discontinued or will discontinue the allowance of such privileges, the privileges granted under subsection (a)(3)

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