Page:United States Statutes at Large Volume 79.djvu/196

 156

PUBLIC LAW 89-44-JUNE 21, 1965

[79 STAT.

(C) a conditional sale, or (D) a chattel mortgage arrangement wherein it is provided that the sale price shall be paid in installments, entered into before such day or such date, payments made on or after such day or such date with respect to the article leased or sold shall, for purposes of this subsection, be considered as payments made with respect to an article sold on or after such day or such date, if the lessor or vendor establishes that the amount of payments payable on or after such day or such date with respect to such article has been reduced by an amount equal to the tax reduction applicable with respect to the lease or sale of such article. (4)

ELECTRIC LIGHT BULBS USED I N MANUFACTURE OF ARTICLES

UPON WHICH TAX IS REPEALED.—For purposes of applying section 4218(a) of the Code with respect to the use of an electric light bulb or tube by the manufacturer, producer, or importer thereof, and for purposes of applying section 4221(d)(6)(A) of the Code with respect to the sale of an electric light bulb or tube for use in further manufacture, an article which was taxable under chapter 32 of the Code on the date of the enactment of this Act shall, during the period beginning with the day after the date of the enactment of this Act through December 31, 1965, be treated as an article taxable under such chapter, (b)

FACILITIES AND SERVICES TAXES.— (1) ADMISSIONS AND CLUB DUES.—

(A) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4231 of the Code, shall apply with respect to admissions, services, or uses after noon, December 31, 1965, (B) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4241 of the Code, shall apply with respect to— (i) dues and membership fees attributable to periods beginning on or after January 1, 1966; (ii) initiation fees (other than initiation fees to which clause (iii) applies) and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966; (iii) initiation fees paid on or after July 1, 1965, to a new club or organization which first makes its facilities available to members on or after such date; and (iv) in the case of amounts described in section 4243(b) of the Code, 3-year periods beginning on or after January 1, 1966. (2)

72 Stat. 1289.

COMMUNICATIONS.—

(A) The amendments made by section 302 (relating to communication services) shall apply to amounts paid pursuant to bills rendered on or after January 1, 1966, for services rendered on or after such date. I n the case of amounts paid pursuant to bills rendered on or after January 1, 1966, for services which were rendered before such date and for which no previous bill was rendered, such amendments shall apply except with respect to such services as were rendered more than 2 months before such date. I n the case of services rendered more than 2 months before such date, the provisions of Subchapter B of chapter 33 of the Code in effect at the time such services were rendered shall apply to the amounts paid for such services.

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