Internal Revenue Code:Sec. 4053. Exemptions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 31 - RETAIL EXCISE TAXES
        Subchapter C - Heavy Trucks and Trailers
      

Statute

    Sec. 4053. Exemptions
 
      No tax shall be imposed by section 4051 on any of the following
    articles:
      (1) Camper coaches bodies for self-propelled mobile 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.
      (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.

      (8) Mobile machinery.--Any vehicle which consists of a 
        chassis--
          (A) to which there has been permanently mounted 
        (by welding, bolting, riveting, or other means) 
        machinery or equipment to perform a construction, 
        manufacturing, processing, farming, mining, drilling, 
        timbering, or similar operation if the operation of the 
        machinery or equipment is unrelated to transportation on 
        or off the public highways,
          (B) which has been specially designed to serve 
        only as a mobile carriage and mount (and a power source, 
        where applicable) for the particular machinery or 
        equipment involved, whether or not such machinery or 
        equipment is in operation, and
          (C) which, by reason of such special design, could 
        not, without substantial structural modification, be 
        used as a component of a vehicle designed to perform a 
        function of transporting any load other than that 
        particular machinery or equipment or similar machinery 
        or equipment requiring such a specially designed 
        chassis.
 
 

Sources

    (Added Pub. L. 97-424, title V, Sec. 512(b)(1), Jan. 6, 1983, 96
    Stat. 2176; amended Pub. L. 98-369, div.  A, title VII, Sec.
    735(b)(1), July 18, 1984, 98 Stat. 981.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 4053, acts Aug. 16, 1954, ch. 736, 68A Stat. 479;
    Sept. 2, 1958, Pub. L. 85-859, title I, Sec. 104, 72 Stat. 1276,
    made provision for the imposition of the retailers tax on
    installment sales, prior to repeal by Pub. L. 94-455, title XIX,
    Sec. 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.
      For provisions of prior sections 4054 to 4058 of this title, see
    Prior Provisions note set out preceding section 4041 of this title.

                                 AMENDMENTS

    2004 - Pub. L. 108-357, Sec. 851. Section 4053 (relating to
    exemptions) is amended by adding at the end the following new
    paragraph:  "(8) Mobile machinery.--Any vehicle which consists of a 
    chassis--..".
    (2) Effective date.--The <<NOTE: 26 USC 4053 note.>> amendment
    made by this subsection shall take effect on the day after the 
    date of the enactment of this Act.

      1984 - Pub. L. 98-369 amended section generally, substituting
    provisions listing articles on which no tax under section 4051
    shall be imposed for former provisions which stated that no tax be
    imposed under section 4051 on any article specified in subsection
    (a) of section 4063 and that the exemptions provided by section
    4221(a) extended to the tax imposed by section 4051.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4221, 4222 of this title.