Internal Revenue Code:Sec. 4221. Certain tax-free sales
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter G - Exemptions, Registration, Etc.
Statute
Sec. 4221. Certain tax-free sales
(a) General rule
Under regulations prescribed by the Secretary, no tax shall be
imposed under this chapter (other than under section 4121 or 4081)
on the sale by the manufacturer (or under subchapter A or C
of chapter 31 on the first retail sale) of an article -
(1) for use by the purchaser for further manufacture, or for
resale by the purchaser to a second purchaser for use by such
second purchaser in further manufacture,
(2) for export, or for resale by the purchaser to a second
purchaser for export,
(3) for use by the purchaser as supplies for vessels or
aircraft,
(4) to a State or local government for the exclusive use of a
State or local government,
(5) to a nonprofit educational organization for its exclusive
use, or
(6) to a qualified blood collector organization (as
defined in section 7701(a)(49)) for such organization's
exclusive use in the collection, storage, or transportation of
blood,
but only if such exportation or use is to occur before any other
use. Paragraphs (4), (5), and (6) shall not apply to the tax imposed by
section 4064. In the case of taxes imposed by section 4051,
(FOOTNOTE 1) or 4071, paragraphs (4) and (5) shall not apply on and
after October 1, 2011. In the case of the tax imposed by section
4131, paragraphs (3), (4), and (5) shall not apply and paragraph
(2) shall apply only if the use of the exported vaccine meets such
requirements as the Secretary may by regulations prescribe. In the
case of taxes imposed by subchapter A of chapter 31, paragraphs
(1), (3), (4), and (5) shall not apply. In the case of taxes imposed by
subchapter C or D, paragraph (6) shall not apply.
(FOOTNOTE 1) So in original. The comma probably should not
appear.
(b) Proof of resale for further manufacture; proof of export
Where an article has been sold free of tax under subsection (a) -
(1) for resale by the purchaser to a second purchaser for use
by such second purchaser in further manufacture, or
(2) for export, or for resale by the purchaser to a second
purchaser for export,
subsection (a) shall cease to apply in respect of such sale of such
article unless, within the 6-month period which begins on the date
of the sale by the manufacturer (or, if earlier, on the date of
shipment by the manufacturer), the manufacturer receives proof that
the article has been exported or resold for use in further
manufacture.
(c) Manufacturer relieved from liability in certain cases
In the case of any article sold free of tax under this section
(other than a sale to which subsection (b) applies), and in the
case of any article sold free of tax under section 4001(c),
4001(d), or 4053(6), if the manufacturer in good faith accepts a
certification by the purchaser that the article will be used in
accordance with the applicable provisions of law, no tax shall
thereafter be imposed under this chapter in respect of such sale by
such manufacturer.
(d) Definitions
For purposes of this section -
(1) Manufacturer
The term ''manufacturer'' includes a producer or importer of an
article, and, in the case of taxes imposed by subchapter A or C
of chapter 31, includes the retailer with respect to the first
retail sale.
(2) Export
The term ''export'' includes shipment to a possession of the
United States; and the term ''exported'' includes shipped to a
possession of the United States.
(3) Supplies for vessels or aircraft
The term ''supplies for vessels or aircraft'' means fuel
supplies, ships' stores, sea stores, or legitimate equipment on
vessels of war of the United States or of any foreign nation,
vessels employed in the fisheries or in the whaling business, or
vessels actually engaged in foreign trade or trade between the
Atlantic and Pacific ports of the United States or between the
United States and any of its possessions. For purposes of the
preceding sentence, the term ''vessels'' includes civil aircraft
employed in foreign trade or trade between the United States and
any of its possessions, and the term ''vessels of war of the
United States or of any foreign nation'' includes aircraft owned
by the United States or by any foreign nation and constituting a
part of the armed forces thereof.
(4) State or local government
The term ''State or local government'' means any State, any
political subdivision thereof, or the District of Columbia.
(5) Nonprofit educational organization
The term ''nonprofit educational organization'' means an
educational organization described in section 170(b)(1)(A)(ii)
which is exempt from income tax under section 501(a). The term
also includes a school operated as an activity of an organization
described in section 501(c)(3) which is exempt from income tax
under section 501(a), if such school normally maintains a regular
faculty and curriculum and normally has a regularly enrolled body
of pupils or students in attendance at the place where its
educational activities are regularly carried on.
(6) Use in further manufacture
An article shall be treated as sold for use in further
manufacture if -
(A) such article is sold for use by the purchaser as material
in the manufacture or production of, or as a component part of,
another article taxable under this chapter to be manufactured
or produced by him; or
(B) in the case of gasoline taxable under section 4081, such
gasoline is sold for use by the purchaser, for nonfuel
purposes, as a material in the manufacture or production of
another article to be manufactured or produced by him.
(7) Qualified bus
(A) In general
The term ''qualified bus'' means -
(i) an intercity or local bus, and
(ii) a school bus.
(B) Intercity or local bus
The term ''intercity or local bus'' means any automobile bus
which is used predominantly in furnishing (for compensation)
passenger land transportation available to the general public
if -
(i) such transportation is scheduled and along regular
routes, or
(ii) the seating capacity of such bus is at least 20 adults
(not including the driver).
(C) School bus
The term ''school bus'' means any automobile bus
substantially all the use of which is in transporting students
and employees of schools. For purposes of the preceding
sentence, the term ''school'' means an educational organization
which normally maintains a regular faculty and curriculum and
normally has a regularly enrolled body of pupils or students in
attendance at the place where its educational activities are
carried on.
(e) Special rules
(1) Reciprocity required in case of civil aircraft
In the case of articles sold for use as supplies for aircraft,
the privileges granted under subsection (a)(3) in respect of
civil aircraft employed in foreign trade or trade between the
United States and any of its possessions, in respect of aircraft
registered in a foreign country, shall be allowed only if the
Secretary of the Treasury has been advised by the Secretary of
Commerce that he has found that such foreign country allows, or
will allow, substantially reciprocal privileges in respect of
aircraft registered in the United States. If the Secretary of the
Treasury is advised by the Secretary of Commerce that he has
found that a foreign country has discontinued or will discontinue
the allowance of such privileges, the privileges granted under
subsection (a)(3) 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
(A) Tax-free sales
Under regulations prescribed by the Secretary, no tax shall
be imposed under section 4071 on the sale by the manufacturer
of a tire if -
(i) such tire 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 has been sold free of tax under this paragraph,
this paragraph shall cease to apply unless, within the 6-moth
period which begins on the date of the sale by him (or, if
earlier on the date of the shipment by him), the manufacturer
of such tire 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).
(C) Subsection (a)(1) does not apply
Paragraph (1) of subsection (a) shall not apply with respect
to the tax imposed under section 4071 on the sale of a tire.
(3) Tires used on intercity, local, and school buses
Under regulations prescribed by the Secretary, the tax imposed
by section 4071 shall not apply in the case of tires sold for use
by the purchaser on or in connection with a qualified bus.
Sources
(Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
Stat. 1282; amended Pub. L. 86-70, Sec. 22(a), June 25, 1959, 73
Stat. 146; Pub. L. 86-344, Sec. 2(b), Sept. 21, 1959, 73 Stat. 617;
Pub. L. 86-418, Sec. 1, Apr. 8, 1960, 74 Stat. 38; Pub. L. 86-624,
Sec. 18(e), July 12, 1960, 74 Stat. 416; Pub. L. 87-61, title II,
Sec. 205(a), June 29, 1961, 75 Stat. 126; Pub. L. 89-44, title II,
Sec. 208(d), title VIII, Sec. 801(c), (d)(1), June 21, 1965, 79
Stat. 141, 158; Pub. L. 91-172, title I, Sec. 101(j)(26), Dec. 30,
1969, 83 Stat. 529; Pub. L. 92-178, title IV, Sec. 401(a)(3)(A),
Dec. 10, 1971, 85 Stat. 531; Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-227, Sec.
2(b)(2), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95-600, title VII,
Sec. 701(ff)(2)(A), Nov. 6, 1978, 92 Stat. 2924; Pub. L. 95-618,
title II, Sec. 201(c)(1), 232(a), 233(c)(1), (2), Nov. 9, 1978, 92
Stat. 3183, 3189, 3191, 3192; Pub. L. 96-222, title I, Sec.
108(c)(5), Apr. 1, 1980, 94 Stat. 227; Pub. L. 97-424, title V,
Sec. 515(b)(1), 516(b)(2), Jan. 6, 1983, 96 Stat. 2181, 2183; Pub.
L. 98-369, div. A, title VII, Sec. 735(c)(8), July 18, 1984, 98
Stat. 983; Pub. L. 99-499, title V, Sec. 521(d)(4), Oct. 17, 1986,
100 Stat. 1779; Pub. L. 99-514, title XVII, Sec. 1703(c)(2)(C),
Oct. 22, 1986, 100 Stat. 2776; Pub. L. 100-17, title V, Sec.
502(b)(4), Apr. 2, 1987, 101 Stat. 257; Pub. L. 100-203, title IX,
Sec. 9201(b)(1), title X, Sec. 10502(d)(4), Dec. 22, 1987, 101
Stat. 1330-330, 1330-444; Pub. L. 101-239, title VII, Sec.
7841(d)(17), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 101-508, title
XI, Sec. 11211(d)(3), 11221(b), (d)(1), (2), Nov. 5, 1990, 104
Stat. 1388-427, 1388-444; Pub. L. 102-240, title VIII, Sec.
8002(b)(3), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103-66, title
XIII, Sec. 13161(b)(1), Aug. 10, 1993, 107 Stat. 452; Pub. L.
105-178, title IX, Sec. 9002(b)(1), June 9, 1998, 112 Stat. 500;
Pub. L. 105-206, title VI, Sec. 6023(17), July 22, 1998, 112 Stat.
825.)
Miscellaneous
PRIOR PROVISIONS
A prior section 4221, act Aug. 16, 1954, ch. 736, 68A Stat. 495,
related to exemption for articles taxable as jewelry, prior to
repeal by Pub. L. 85-859, Sec. 119(a).
AMENDMENTS
2006 - Pension Protection Act of 2006 (P.L. 109-280)
Section 1207(b) Exemption From Manufacturers Excise Tax.--
(1) In general.--Section 4221(a) (relating to certain tax-
free sales) is amended by striking ``or'' at the end of
paragraph (4), by adding ``or'' at the end of paragraph (5), and
by inserting after paragraph (5) the following new paragraph:
``(6) to a qualified blood collector organization (as
defined in section 7701(a)(49)) for such organization's
exclusive use in the collection, storage, or transportation of
blood,''.
(2) No exemption with respect to vaccines and recreational
equipment.--Section 4221(a) is amended by adding at the end the
following new sentence: ``In the case of taxes imposed by
subchapter C or D, paragraph (6) shall not apply.''.
(3) Conforming amendments.--
(A) The second sentence of section 4221(a) is
amended by striking ``Paragraphs (4) and (5)'' and
inserting ``Paragraphs (4), (5), and (6)''.
(B) Section 6421(c) is amended by striking ``or
(5)'' and inserting ``(5), or (6)''.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends
Section 4221(a) by striking the year 2005 and
inserting the year 2011.
Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act.
1998 - Subsec. (a). Pub. L. 105-178 substituted ''2005'' for
''1999'' in concluding provisions.
Subsec. (c). Pub. L. 105-206 substituted ''4053(6)'' for
''4053(a)(6)''.
1993 - Subsec. (c). Pub. L. 103-66 substituted ''4001(d)'' for
''4002(b), 4003(c), 4004(a)''.
1991 - Subsec. (a). Pub. L. 102-240 substituted ''1999'' for
''1995'' in concluding provisions.
1990 - Subsec. (a). Pub. L. 101-508, Sec. 11221(b), substituted
''subchapter A or C of chapter 31'' for ''section 4051'' in
introductory provisions and inserted at end ''In the case of taxes
imposed by subchapter A of chapter 31, paragraphs (1), (3), (4),
and (5) shall not apply.''
Pub. L. 101-508, Sec. 11211(d)(3), substituted ''1995'' for
''1993'' in concluding provisions.
Subsec. (c). Pub. L. 101-508, Sec. 11221(d)(1), substituted
''section 4001(c), 4002(b), 4003(c), 4004(a), or 4053(a)(6)'' for
''section 4053(a)(6)''.
Subsec. (d)(1). Pub. L. 101-508, Sec. 11221(d)(2), substituted
''taxes imposed by subchapter A or C of chapter 31'' for ''the tax
imposed by section 4051''.
1989 - Subsec. (c). Pub. L. 101-239 struck out ''or 4083'' after
''4053(a)(6)''.
1987 - Subsec. (a). Pub. L. 100-203, Sec. 10502(d)(4),
substituted ''(other than under section 4121, 4081, or 4091) on the
sale by the manufacturer'' for ''(other than under section 4121 or
section 4081 (at the Highway Trust Fund financing rate)) on the
sale by the manufacturer'' in introductory text.
Pub. L. 100-203, Sec. 9201(b)(1), inserted at end ''In the case
of the tax imposed by section 4131, paragraphs (3), (4), and (5)
shall not apply and paragraph (2) shall apply only if the use of
the exported vaccine meets such requirements as the Secretary may
by regulations prescribe.''
Pub. L. 100-17 substituted ''1993'' for ''1988''.
1986 - Subsec. (a). Pub. L. 99-514, as amended by Pub. L. 99-499,
Sec. 521(d)(4)(B), in introductory text, inserted ''or section 4081
(at the Highway Trust Fund financing rate)'' after ''section 4121''
as the probable intent of Congress, notwithstanding directory
language that the insertion be made before ''section 4121'', and
substituted ''or 4071'' for ''4071, or 4081 (at the Highway Trust
Fund financing rate)'' in last sentence.
Pub. L. 99-499, Sec. 521(d)(4)(A), inserted ''(at the Highway
Trust Fund financing rate)'' after ''4081'' in last sentence.
1984 - Subsec. (a). Pub. L. 98-369, Sec. 735(c)(8)(A), inserted
''(or under section 4051 on the first retail sale)''.
Subsec. (c). Pub. L. 98-369, Sec. 735(c)(8)(B), substituted
''section 4053(a)(6)'' for ''section 4063(a)(6) or (7), 4063(b),
4063(e),''.
Subsec. (d)(1). Pub. L. 98-369, Sec. 735(c)(8)(C), inserted '',
and, in the case of the tax imposed by section 4051, includes the
retailer with respect to the first retail sale''.
Subsec. (d)(6). Pub. L. 98-369, Sec. 735(c)(8)(D)(i), struck out
provision at end that for purposes of subparagraph (B), the
rebuilding of a part or accessory which is exempt from tax under
section 4063(c) shall not constitute the manufacture or production
of such part or accessory.
Subsec. (d)(6)(A). Pub. L. 98-369, Sec. 735(c)(8)(D)(ii), (iv),
struck out ''(other than an article referred to in subparagraph
(B))'' after ''such article'', and inserted ''or'' at end.
Subsec. (d)(6)(B), (C). Pub. L. 98-369, Sec. 735(c)(8)(D)(i),
(iii), redesignated subpar. (C) as (B) and struck out former
subpar. (B) which related to parts or accessories taxable under
former section 4061(b) of this title.
Subsec. (e)(2). Pub. L. 98-369, Sec. 735(c)(8)(E), (F), struck
out ''and tubes'' from heading, and in text struck out ''or inner
tube'' and ''or tube'', as the case may be, after ''tire'' wherever
appearing.
Subsec. (e)(3) to (6). Pub. L. 98-369, Sec. 735(c)(8)(G), added
par. (3), struck out par. (4) which related to bicycle tires or
tubes sold to bicycle manufacturers in general, the definition of a
bicycle tire, and proof, struck out par. (5) which related to
tires, tubes and tread rubber used on intercity, local, and school
buses, and struck out par. (6) which related to bus parts and
accessories.
1983 - Subsec. (a). Pub. L. 97-424, Sec. 516(b)(2), inserted
provision that, in the case of taxes imposed by section 4051, 4071,
or 4081, pars. (4) and (5) shall not apply on and after Oct. 1,
1988.
Subsec. (c). Pub. L. 97-424, Sec. 515(b)(1), substituted ''or
4083'' for ''4083, or 4093'' after ''4063(e),''.
1980 - Subsec. (e)(6). Pub. L. 96-222 inserted provisions
respecting selling by a purchaser or a second purchaser.
1978 - Subsec. (a). Pub. L. 95-618, Sec. 201(c)(1), inserted
provision that paragraphs (4) and (5) not apply to the tax imposed
by section 4064.
Pub. L. 95-227 inserted ''(other than under section 4121)'' after
''this chapter''.
Subsec. (c). Pub. L. 95-600 substituted ''4063(b), 4063(e),'' for
''4063(b),''.
Subsec. (d)(7). Pub. L. 95-618, Sec. 233(c)(2), added par. (7).
Subsec. (e)(5). Pub. L. 95-618, Sec. 233(c)(1), substituted
provisions relating to the applicability of the taxes imposed by
section 4071(a)(1) and (3) in the case of tires or inner tubes for
tires sold for use by the purchaser on or in connection with a
qualified bus and the tax imposed by section 4071(a)(4) in the case
of tread rubber sold for use by the purchaser in the recapping or
retreading of any tire to be used by the purchaser on or in
connection with a qualified bus for provisions relating to the
applicability of the tax imposed by section 4061(a) to a bus sold
to any person for use exclusively in transporting students and
employees of schools operated by State or local governments or by
nonprofit educational organizations.
Subsec. (e)(6). Pub. L. 95-618, Sec. 232(a), added par. (6).
1976 - Pub. L. 94-455 struck out ''or his delegate'' after
''Secretary'' wherever appearing.
1971 - Subsec. (c). Pub. L. 92-178 inserted reference to section
4063(a)(6) or (7).
1969 - Subsec. (d)(5). Pub. L. 91-172 substituted ''section
170(b)(1)(A)(ii)'' for ''section 503(b)(2)''.
1965 - Subsec. (d)(6)(B). Pub. L. 89-44, Sec. 208(d)(1), struck
out ''a radio or television component taxable under section 4141,
or a camera lens taxable under section 4171,''.
Subsec. (d)(6). Pub. L. 89-44, Sec. 801(c), inserted sentence
providing that for purpose of subpar. (B), the rebuilding of a part
or accessory which is exempt from tax under section 4063(c) shall
not constitute the manufacture or production of such part or
accessory.
Subsec. (e)(2). Pub. L. 89-44, Sec. 208(d)(2)-(5), struck out
reference to automobile receiving sets from catchline and wherever
appearing in subpars. (A) to (C), and reference to tax imposed
under section 4141 of this title from subpars. (A) and (C).
Subsec. (e)(3). Pub. L. 89-44, Sec. 208(d)(6), struck out par.
(3) which related to musical instruments sold for religious use.
Subsec. (e)(5). Pub. L. 89-44, Sec. 801(d)(1), added par. (5).
Subsec. (f). Pub. L. 89-44, Sec. 208(d)(7), struck out subsec.
(f) which related to sales of mechanical pencils and pens for
export.
1961 - Subsec. (d)(6)(C). Pub. L. 87-61 added subpar. (C).
1960 - Subsec. (d)(4). Pub. L. 86-624 substituted ''any State,
any political subdivision thereof, or the District of Columbia''
for ''any State, Hawaii, the District of Columbia, or any political
subdivision of any of the foregoing''.
Subsec. (e)(4). Pub. L. 86-418 added par. (4).
1959 - Subsec. (d)(4). Pub. L. 86-70 struck out ''Alaska,''
before ''Hawaii''.
Subsec. (d)(5). Pub. L. 86-344 included in definition of
''nonprofit educational organization'' a school operated as an
activity of certain organizations exempt from the income tax and
having a regular situs, faculty, curriculum and student body.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 effective Jan. 1, 1993, see section
13161(c) of Pub. L. 103-66, set out as a note under section 4001 of
this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11221(b), (d)(1), (2) of Pub. L. 101-508
effective Jan. 1, 1991, with exception for contracts binding on
Sept. 30, 1990, and at all times thereafter, see section 11221(f)
of Pub. L. 101-508, set out as an Effective Date note under section
4001 of this title.
EFFECTIVE DATE OF 1987 AMENDMENTS
Pub. L. 100-647, title I, Sec. 1017(c)(5), Nov. 10, 1988, 102
Stat. 3576, provided that: ''The amendment made by section
10502(d)(4) of the Revenue Act of 1987 (Pub. L. 100-203, amending
this section) shall be treated as if included in the amendments
made by section 1703 of the Reform Act (Pub. L. 99-514) except that
the reference to section 4091 of the Internal Revenue Code of 1986
shall not apply to sales before April 1, 1988.''
Amendment by section 9201(b)(1) of Pub. L. 100-203 effective Jan.
1, 1988, see section 9201(d) of Pub. L. 100-203, set out as an
Effective Date note under section 4131 of this title.
Amendment by section 10502(d)(4) of Pub. L. 100-203 applicable to
sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203,
set out as a note under section 40 of this title.
EFFECTIVE DATE OF 1986 AMENDMENTS
Amendment by Pub. L. 99-514 applicable to gasoline removed (as
defined in section 4082 of this title as amended by section 1703 of
Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
99-514, set out as a note under section 4081 of this title.
Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section
521(e) of Pub. L. 99-499, set out as a note under section 4041 of
this title.
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.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 515(b)(1) of Pub. L. 97-424 applicable to
articles sold after Jan. 6, 1983, see section 515(c) of Pub. L.
97-424, set out as a note under section 34 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-222 effective as if included in the
provision of the Energy Tax Act of 1978, Pub. L. 95-618, to which
such amendment relates, see section 108(c)(7) of Pub. L. 96-222,
set out as a note under section 48 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by section 201(c)(1) of Pub. L. 95-618 applicable with
respect to 1980 and later model year automobiles, see section
201(g) of Pub. L. 95-618, set out as an Effective Date note under
section 4064 of this title.
Section 232(c) of Pub. L. 95-618 provided that: ''The amendments
made by this section (amending this section and section 6416 of
this title) shall apply to sales on or after the first day of the
first calendar month beginning more than 10 days after the date of
the enactment of this Act (Nov. 9, 1978).''
Amendment by section 233(c)(1), (2) of Pub. L. 95-618 effective
on first day of first calendar month which begins more than 10 days
after Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out
as a note under section 34 of this title.
Section 701(ff)(3) of Pub. L. 95-600 provided that: ''The
amendments made by this subsection (amending this section and
sections 4061 and 4222 of this title) shall take effect on the
first day of the first calendar month beginning more than 20 days
after the date of the enactment of this Act (Nov. 6, 1978).''
Amendment by Pub. L. 95-227 applicable with respect to sales
after Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as
an Effective Date note section 4121 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-178 applicable with respect to articles
sold on or after the day after Dec. 10, 1971, see section 401(h)(1)
of Pub. L. 92-178, set out as a note under section 4071 of this
title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective on Jan. 1, 1970, see
section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date
note under section 4940 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 208(d) of Pub. L. 89-44 applicable with
respect to articles sold on or after June 22, 1965, except insofar
as such amendments related to the taxes imposed by sections
4061(b), 4091, and 4131 and, as to such taxes, applicable with
respect to articles sold on or after January 1, 1966, see section
701(a) of Pub. L. 89-44, set out as a note under section 4161 of
this title.
Amendment by section 801(c), (d)(1) of Pub. L. 89-44 applicable
with respect to articles sold on or after June 22, 1965, see
section 801(e) of Pub. L. 89-44, set out as a note under section
4261 of this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-61 applicable only in the case of
gasoline sold on or after Oct. 1, 1961, see section 208 of Pub. L.
87-61, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1960 AMENDMENTS
Amendment by Pub. L. 86-624 effective on Aug. 21, 1959, see
section 18(k) of Pub. L. 86-624, set out as a note under section
3121 of this title.
Section 4 of Pub. L. 86-418 provided that: ''The amendments made
by this Act (amending this section and sections 4218, 4223, and
6416 of this title) shall apply only with respect to bicycle tires
and tubes sold by the manufacturer, producer, or importer thereof
on or after the first day of the first month which begins more than
10 days after the date of the enactment of this Act (Apr. 8,
1960).''
EFFECTIVE DATE OF 1959 AMENDMENTS
Amendment by Pub. L. 86-344 effective Jan. 1, 1959, see section
2(e) of Pub. L. 86-344.
Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section
22(i) of Pub. L. 86-70, set out as a note under section 3121 of
this title.
EFFECTIVE DATE
Section effective on first day of first calendar quarter which
begins more than 60 days after Sept. 2, 1958, see section 1(c) of
Pub. L. 85-859.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4041, 4092, 4132, 4222,
4223, 4662, 6416, 6421, 6427 of this title; title 15 section 2052.
