Page:United States Statutes at Large Volume 98 Part 1.djvu/1029

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PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 981

(b) CROSS-REFERENCES TO TERMINATED MANUFACTURERS EXCISE TAX ON MOTOR VEHICLES STATED AS PART OF RETAIL TAX.—

(1) EXEMPTIONS.—Section 4053 (relating to exemptions from retail tax on heavy trucks, etc.) is amended to read as follows: "SEC. 4053. EXEMPTIONS.

26 USC 4053.

"No tax shall be imposed by section 4051 on any of the following articles: "(1) CAMPER COACHES BODIES FOR SELF-PROPELLED MOBILE

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HOMES.—Any article designed— "(A) to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and "(B) to be used primarily as living quarters or camping accommodations. "(2) FEED, SEED, AND FERTILIZER EQUIPMENT.—Any body primarily designed— "(A) to process or prepare seed, feed, or fertilizer for use on farms, "(B) to haul feed, seed, or fertilizer to and on farms, "(C) to spread feed, seed, or fertilizer on farms, "(D) to load or unload feed, seed, or fertilizer on farms, or "(E) for any combination of the foregoing.

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"(3) HOUSE TRAILERS.—Any house trailer. "(4) AMBULANCES, HEARSES, ETC.—Any ambulance,

hearse, or combination ambulance-hearse. "(5) CONCRETE MIXERS.—Any article designed— "(A) to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis, and "(B) to be used to process or prepare concrete. "(6) TRASH CONTAINERS, ETC.—Any box, container, receptacle, bin or other similar article— "(A) which is designed to be used as a trash container and is not designed for the transportation of freight other than trash, and "(B) which is not designed to be permanently mounted on or permanently affixed to an automobile truck chassis or body. "(7) RAIL TRAILERS AND RAIL VANS.—Any chassis or body of a trailer or semitrailer which is designed for use both as a highway vehicle and a railroad car. For purposes of the preceding sentence, piggy-back trailer or semitrailer shall not be treated as designed for use as a railroad car."

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(2) CERTAIN COMBINATIONS NOT TREATED AS MANUFACTURE.—

Subsection (c) of section 4052 (relating to definitions and special rules) is amended to read as follows: "(c) CERTAIN COMBINATIONS NOT TREATED AS MANUFACTURE.—

"(1) IN GENERAL,—For purposes of this subchapter (other than subsection (a)(3)(B)), a person shall not be treated as engaged in the manufacture of any article by reason of merely combining such article with any item listed in paragraph (2). "(2) ITEMS.—The items listed in this paragraph are any coupling device (including any fifth wheel), wrecker crane, loading and unloading equipment (including any crane, hoist, winch, or power liftgate), aerial ladder or tower, snow and ice control equipment, earthmoving, excavation and construction equipment, spreader, sleeper cab, cab shield, or wood or metal floor." (c) OTHER TECHNICAL AND CONFORMING AMENDMENTS.—

26 USC 4052.

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