Page:United States Statutes at Large Volume 72 Part 1.djvu/1326

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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

shall not apply thereafter in respect of civil aircraft registered in that foreign country and employed in foreign trade or trade between the United States and any of its possessions. " (2)

TIRES, TUBES, AND AUTOMOBILE RECEIVING SETS.— " (A) TAX-FREE SALES.—Under regulations prescribed by

the Secretary or his delegate, no tax shall be imposed under section 4071 or 4141 on the sale by the manufacturer of a tire, inner tube, or automobile radio or television receiving set if— " (i) such tire, tube, or receiving set is sold for use by the purchaser for sale on or in connection with the sale of another article manufactured or produced by such purchaser; and "(ii) such other article is to be sold by such purchaser in a sale which either will satisfy the requirements of paragraph (2), (3), (4), or (5) of subsection (a) for a tax-free sale, or would satisfy such requirements but for the fact that such other article is not subject to tax under this chapter. " (B) PROOF.—Where a tire, tube, or receiving set has been sold free of tax under this paragraph, this paragraph shall cease to apply unless, within the 6-month period which begins on the date of the sale by him (or, if earlier, on the date of the shipment by h i m), the manufacturer of such tire, tube, or receiving set receives proof that the other article referred to in clause (ii) of subparagraph (A) has been sold in a manner which satisfies the requirements of such clause (ii) (including in the case of a sale for export, proof of export of such other article).

26 USC 4071.

" (C) SUBSECTION (a)(1) DOES NOT APPLY.—Paragraph (1)

of subsection (a) shall not apply with respect to the tax imposed under section 4071 or 4141 on the sale of a tire, inner tube, or automobile radio or television receiving set. "(3)

26 USC 4151.

regulations prescribed by the Secretary or his delegate, the tax imposed by section 4151 shall not apply to musical instruments sold to a religious institution for exclusively religious purposes. "(f)

26 USC 4201.

MUSICAL INSTRUMENTS SOLD FOR RELIGIOUS USE.—Under

SALES OF MECHANICAL PENCILS AND P E N S FOR EXPORT.—

Under regulations prescribed by the Secretary or his delegate, mechanical pencils, fountain pens, and ball point pens subject to the i-g^x imposed by section 4201 may be sold by the manufacturer free of tax for export or for resale for export upon receipt by him of notice of intent to export or to resell for export. "SEC. 4222. REGISTRATION. " (a) GENERAL RULE.—Except as provided in subsection (b), section 4221 shall not apply with respect to the sale of any article unless the manufacturer, the nrst purchaser, and the second purchaser (if any) are all registered under this section. Registration under this section shall be made at such time, in such manner and form, and subject to such terms and conditions, as the Secretary or his delegate may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section. "(b) ExcEFnoNS.— "(1)

PURCHASES BY STATE AND LOCAL GOVERNMENTS.—Subsec-

tion (a) shall not apply to any State or local government in connection with the purchase by it of any article if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secre-

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