SEC. 4001. IMPOSITION OF TAX (68A Stat. 473): Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 101, 72 Stat. 1275: and inserting in lieu thereof the following: "The following stones, by whatever name called, whether real January 1, 1959-the first day of the first calendar quarter beginning more than 60 days after the date of enactment (September 2, 1958). (Id., § 1(c), 72 Stat. 1275.) 445 444 Section 4001 originally read as follows (68A Stat. 473): "SEC. 4001. IMPOSITION OF TAX. "There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 percent of the price for which so sold: "Áll articles commonly or commercially known as jewelry, whether real or imitation. "Pearls, precious and semi-precious stones, and imitations thereof. "Articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof. "Watches. "Clocks. "Cases and movements for watches and clocks. "Gold, gold-plated, silver, or sterling flatware or hollow ware and silver-plated hollow ware. "Opera glasses. "Lorgnettes. "Marine glasses. 445 The full text of section 1(c) of P.L. 85-859 was as follows: “(c) EFFECTIVE DATE.-Except as otherwise provided, the amendments and repeals made by title I of this Act [miscellaneous excise taxes] shall take effect on the first day of the first calendar quarter which begins more than 60 days after the date on which this Act is enacted. For effective dates of amendments made by title II of this Act [alcohol, tobacco, and certain other excise taxes], see section 210." The amendments and repeals made by Title I, and effective under the general rule stated in section 1(c), were as follows: Sections amended... Sections repealed... Sections added------ 4001, 4003, 4031, 4041(e), 4053, 4111, 4121, 4141-4142 (Ch. 32, Subch. 4112, 4152, 4216(d), 4220-4225 (original, Subch. F of Ch. 32). For the amendments made by Title II, and effective under section 210, see n. 626, p.888 below. SEC. 4001-Continued In part Sept. 21, 1959, H.R. 8725, P.L. 86-344, § 1(a), 73 Stat. 617: Effective Date: November 1, 1959-the first day of the first calendar month beginning more than 10 days after the date of enactment (September 21, 1959). (Id., § 1(b), 73 Stat. 617.) Repealed... June 21, 1965, H.R. 8371, P.L. 89-44, § 101 (a), 79 Stat. 136: Repealed Sec. 4001 (as amended by P.L. 85-859, § 101, and by P.L. 86-344, § 1(a)). Applicability: With respect to articles sold on or after June 22, 1965-the day after the date of enactment (June 21, 1965). (Id., § 701(a)(1), 79 Stat. 155. See n. 443 above.) SEC. 4002. DEFINITION OF SALE INCLUDES AUCTIONS (68A Repealed... June 21, 1965, H.R. 8371, P.L. 89-44, § 101(a), 79 Stat. 136: Applicability: With respect to articles sold on or after June 22, 1965-the day after the date of enactment (June 21, 1965). (Id., § 701(a)(1), 79 Stat. 155. See n. 443 above.) SEC. 4003. EXEMPTIONS (68A Stat. 474): (c), (d)_____ Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 102, 72 Stat. 1276: (added) Amended Sec. 4003 47 (relating to exemptions from tax on jewelry and related items as existing prior to the repeal of Ch. 31A in 1965) by adding at the end thereof, after subsection (b) (certain auction sales) the following new subsections (c) and (d): 446 Section 4002, which had not been amended prior to its repeal, read as follows (68A Stat. 473-474): "SEC. 4002. DEFINITION OF SALE INCLUDES AUCTIONS. For the purposes of section 4001, the term 'articles sold at retail' includes an article sold at retail by an auctioneer or other agent in the course of his business on behalf of (1) a person who is not engaged in the business of selling like articles, or (2) the legal representative of the estate of a decedent who was not engaged in the business of selling like articles. In the case of articles so sold, the auctioneer or other agent shall be considered the person who sells at retail.'" 447 Section 4003 originally read as follows (68A Stat. 474): "SEC. 4003. EXEMPTIONS. "(a) SPECIFIC ARTICLES.-The tax imposed by section 4001 shall not apply to any article used for religious purposes, to surgical instruments, to watches designed especially for use by the blind, to frames or mountings for spectacles or eye-glasses, to a fountain pen, mechanical pencil, or smokers' pipe if the only parts of the pen, the pencil, or the pipe which consist of precious metals are essential parts not used for ornamental purposes, or to buttons, insignia, cap devices, chin straps, and other devices prescribed for use in connection with the uniforms of the armed forces of the United States. "(b) CERTAIN AUCTION SALES. "(1) In the case of an auction sale held at the home of a person whose articles are being sold, any taxable article (as defined in paragraph (2)) of such person sold by the auctioneer shall be exempt from the tax imposed by section 4001 except to the extent that the price for which such article is sold, when added to the sum of the sale prices of all other taxable articles of such person previously sold at the same auction, exceeds $100. "(2) For the purposes of this subsection "(A) the term 'taxable article' means an article which, by reason of section 4002 and without regard to the exemption provided in paragraph (1), is taxable under section 4001 when sold at auction; and "(B) in the case of articles of a decedent sold on behalf of the legal representative of his estate, an auction sale held at the home of such decedent shall be considered as ‘held at the home of a person whose articles are being sold'." SEC. 4003-Continued "(c) CLOCKS SUBJECT TO MANUFACTURERS TAX.-The tax imposed by section 4001 shall not apply to a clock or watch, or to a case or movement for a clock or watch, if a tax in respect of such clock, watch, case, or movement was imposed under chapter 32 by reason of its sale (1) as a part or accessory, or (2) on or in connection with or with the sale of any article. "(d) CERTAIN PARTS OF CONTROL OR REGULATORY DEVICES.The tax imposed by section 4001 shall not apply to a clock or watch, or to a case or movement for a clock or watch, if such clock, watch, case, or movement is (1) a part of a control or regulatory device which is an article (or part thereof) not taxable under chapter 32, or (2) sold as a repair or replacement part for such a device." Effective Date: January 1, 1959-the first day of the first calendar quarter beginning more than 60 days after the date of enactment (September 2, 1958). (Id., § 1(c), 72 Stat. 1275. See n. 364, above.) With respect to articles sold on or after June 22, 1965-the day after the date of enactment (June 21, 1965). (Id., § 701(a)(1), 79 Stat. 155. See n. 443, p. 670 above.) CH. 31, SUBCHAPTER B-FURS (68A Stat. 475): Repealed June 21, 1965, H.R. 8371, P.L. 89-44, § 101(a), 79 Stat. 136: Repealed Subchapter B of Chapter 31 448 (relating to retailers excise taxes on furs). Applicability: With respect to articles sold on or after June 22, 1965-the day after the date of enactment (June 21, 1965). (Id., § 701(a)(1), 79 Stat. 155. See n. 443, p. 670 above.) Subchapter B of Chapter 31, which had not been amended prior to its repeal, read as follows (68A Stat. 475): "Subchapter B-Furs "Sec. 4011. Imposition of tax. "Sec. 4012. Definitions. "Sec. 4013. Exemption of certain auction sales. "SEC. 4011. IMPOSITION OF TAX. "There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 percent of the price for which so sold: Articles made of fur on the hide or pelt, and articles of which such fur is the component material of chief value, but only if such value is more than three times the value of the next most valuable component material. "SEC. 4012. DEFINITIONS. "(a) MANUFACTURE FROM CUSTOMERS MATERIAL.-Where a person, who is engaged in the business of dressing or dyeing fur skins or of manufacturing, selling, or repairing fur articles, produces an article of the kind described in section 4011 from fur on the hide or pelt furnished, directly or indirectly, by a customer and the article is for the use of, and not for resale by, such customer, the transaction shall be deemed to be a sale at retail and the person producing the article shall be deemed to be the person selling such article at retail for the purposes of such section. The tax on such a transaction shall be computed and paid by such person upon the fair retail market value, as determined by the Secretary or his delegate, of the finished article. (b) SALE INCLUDES AUCTIONS.-For the purposes of section 4011, the term 'articles sold at retail' includes an article sold at retail by an auctioneer or other agent in the course of his business on behalf of "(1) a person who is not engaged in the business of selling like articles, or [Footnote 448 continued on following page] 60-448-67-44 CH. 31, SUBCHAPTER C-TOILET PREPARATIONS (68A Stat 476): Repealed. June 21, 1965, H.R. 8371, P.L. 89-44, § 101(a), 79 Stat. 136: Repealed Subchapter C of Chapter 31 49 (relating to retailers excise taxes on toilet preparations). Applicability: With respect to articles sold on or after June 22, 1965-the day after the date of enactment (June 21, 1965). (Id., § 701(a)(1), 79 Stat. 155. See n. 443, p. 670 above.) SEC. 4021. IMPOSITION OF TAX (68A Stat. 476): In part. Apr. 8, 1960, H.R. 4586, P.L. 86–413, § [1], 74 Stat. 31: Amended Sec. 4021 (relating to imposition of tax on toilet preparations, n. 449) by striking out "Aromatic cachous." Footnote 448-Continued. "(2) the legal representative of the estate of a decedent who was not engaged in the business of selling like articles. In the case of articles so sold, the auctioneer or other agent shall be considered the 'person who sells at retail.' "SEC. 4013. EXEMPTION OF CERTAIN AUCTION SALES. "(a) In the case of an auction sale held at the home of a person whose articles are being sold, any taxable article (as defined in subsection (b)) of such person sold by the auctioneer shall be exempt from the tax imposed by section 4011 except to the extent that the price for which such article is sold, when added to the sum of the sale prices of all other taxable articles of such person previously sold at the same auction, exceeds $100. "(b) For the purposes of this section "(1) the term 'taxable article' means an article which, by reason of section 4012(b) and without regard to the exception provided in subsection (a), is taxable under section 4011 when sold at auction; and "(2) in the case of articles of a decedent sold on behalf of the legal representative of his estate, an auction sale held at the home of such decedent shall be considered as 'held at the home of a person whose articles are being sold"." 449 Subchapter C of Chapter 31 originally read as follows (68A Stat. 476): "Subchapter C-Toilet Preparations "Sec. 4021. Imposition of tax. "Sec. 4022. Exemptions. "SEC. 4021. IMPOSITION OF TAX. "There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 percent of the price for which so sold Any other similar substance, article, or preparation, by whatsoever name known or distinguished; any of the above which are used or applied or intended to be used or applied for toilet purposes. 'SEC. 4022. EXEMPTIONS. "(a) ITEMS FOR BABIES.-The tax imposed by section 4021 shall not apply to lotion, oil, powder, or other article intended to be used or applied only in the care of babies. "(b) BARBER SHOPS AND BEAUTY PARLORS.-For the purposes of section 4021, the sale of any article described in such section to any person operating a barber shop, beauty parlor, or similar establishment for use in the operation thereof, or for resale, shall not be considered as a sale at retail. The resale of such article at retail by such person shall be subject to the provisions of section 4021. "(c) MINIATURE SAMPLES. For the purposes of section 4021, the sale of miniature samples of any article described in such section for demonstration use only to a house-to-house salesman by the manufacturer or distributor, shall not be considered as a sale at retail. The resale of such sample at retail by such house-to-house salesman shall be subject to the provisions of section 4021.” The amendment made to section 4021 in 1960 is set forth above. Section 4022 remained unamended up to the time of its repeal. SEC. 4021 (amended 1960)-Continued Applicability: Only with respect to articles sold on or after May 1, 1960-the first day of the first month beginning more than 10 days after the date of enactment (April 8, 1960). (Id., § 2, 74 Stat. 31.) For the repeal of section 4021, see repeal of Subchapter C of Chapter 31 above. CH. 31, SUBCHAPTER D-LUGGAGE, HANDBAGS, ETC. (68A Stat. 477): Repealed SEC. 4031. In full... ... ... ... June 21, 1965, H.R. 8371, P.L. 89-44, § 101(a), 79 Stat. 136: Repealed Subchapter D of Chapter 31 (relating to retailers excise taxes on luggage, handbags, etc.). 450 Applicability: With respect to articles sold on or after June 22, 1965-the day after the date of enactment (June 21, 1965). (Id., § 701(a)(1), 79 Stat. 155. See n. 443, p. 670 above.) Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 103, 72 Stat. 1276: "SEC. 4031. IMPOSITION OF TAX "There is hereby imposed upon the following articles, by whatever name called, sold at retail (including in each case fittings 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 450 Subchapter D of Chapter 31 originally read as follows (68A Stat. 477): "Subchapter D-Luggage, Handbags, Etc. "Sec. 4031. Imposition of tax. "SEC. 4031. IMPOSITION OF TAX. [Footnote 450 continued on following page] |