regularly carried on. Paragraphs (2) and (4) shall not apply on and after October 1, 1988. (h) Exemption for use by certain aircraft museums (1) EXEMPTION.-Under regulations prescribed by the Secretary, no tax shall be imposed under this section on any liquid sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for purposes set forth in paragraph (2)(C). (2) DEFINITION OF AIRCRAFT MUSEUM.-For purposes of this subsection, the term "aircraft museum" means an organization— (A) described in section 501(c)(3) which is exempt from income tax under section 501(a). (B) operated as a museum under charter by a State or the District of Columbia, and (C) operated exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II. (i) Registration If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnishes such information in respect of the use of the liquid) as the Secretary shall by regulations provide. (j) Sales by United States, etc. The taxes imposed by this section shall apply with respect to liquids sold at retail by the United States, or by any agency or instrumentality of the United States, unless sales by such agency or instrumentality are by statute specifically exempted from such taxes. (k) Fuels containing alcohol.— (1) IN GENERAL.-Under regulations prescribed by the Secretary, in the case of the sale or use of any liquid fuel at least 10 percent of which consists of alcohol (as defined in section 4081(c)(3))— (A) subsection (a) shall be applied by substituting "4 cents" for "9 cents" each place it appears, and (B) no tax shall be imposed by subsection (c). (2) LATER SEPARATION.-If any person separates the liquid fuel from a mixture of the liquid fuel and alcohol to which paragraph (1) applied, such separation shall be treated as a sale of the liquid fuel. Any tax imposed on such sale shall be reduced by the amount (if any) of the tax imposed on the sale of such mixture. (3) TERMINATION.-Paragraph (1) shall not apply to any sale or use after December 31, 1992. (1) Exemption for certain helicopter uses.-No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter for the purpose of (1) transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, or (2) the planting, cultivation, cutting or transportation of, or caring for, trees (including logging operation), but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to the Airport and Airway Improvement Act of 1982 during such use. (Aug. 16, 1954, ch. 736, 68A Stat. 478; Mar. 30, 1955, ch. 18 § 3(a)(1), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(1), 70 Stat. 66; Apr. 2, 1956, ch. 160 § 2(a)(1), 70 Stat. 89; June 29, 1956, ch. 462, title II, § 202, 70 Stat. 387; Sept. 2, 1958, Pub. L. 85-859, title I, § 119(b)(1), 72 Stat. 1286; Sept. 21, 1959, Pub. L. 86–342, title II, § 201(b), 73 Stat. 613; June 29, 1961, Pub. L. 87-61, title II, § 201(a), (c), (d), 75 Stat. 123; June 21, 1965, Pub. L. 89-44, title VIII, § 802(a)(2), 79 Stat. 159; May 21, 1970, Pub. L. 91-258, Title II, § 202, 84 Stat. 237; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303(a)(1), (2), 84 Stat. 1743; May 5, 1976, Pub. L. 94-280, Title III, § 303(a)(1), (2), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, Title XIX, §§ 1904(a)(1)(B), (C) 1906(b)(13)(A), 90 Stat. 1810, 1811, 1834; Oct. 17, 1976, Pub. L. 94-530, § 1(a), 90 Stat. 2487; Nov. 6, 1978, Pub. L. 95–599, Title V, § 502(a)(1), (b), 92 Stat. 2756, 2757; Nov. 6, 1978, Pub. L. 95-600, Title VII, § 703(1), 92 Stat. 2942; Nov. 9, 1978, Pub. L. 95-618, Title II, §§ 221(b)(1), 222(a)(2), 233(a)(3)(B), 92 Stat. 3185, 3187, 3191; Apr. 2, 1980, Pub. L. 96–223, Title II, § 232(a)(2), 94 Stat. 273; July 1, 1980, Pub. L. 96–298, § 1(a), 94 Stat. 829; Sept. 3, 1982, Pub.L. 97-248, Title II, § 279(a), (b)(1), 96 Stat. 563; Jan. 6, 1983, Pub. L. 97-424, Title V, §§ 511(a)(2), (b)(1), (c)(2), (d)(2), (g)(1), 516(a)(1), (b)(1), 96 Stat. 2169, 2170, 2171, 2173, 2182, 2183.) Sec. SUBCHAPTER B-HEAVY TRUCKS AND TRAILERS 4051. Imposition of tax on heavy trucks and trailers sold at retail. 4052. Definitions and special rules. 4053. Exemptions. Sec. 4051. Imposition of tax on heavy trucks and trailers sold at retail (a) Imposition of tax.— (1) In general.-There is hereby imposed on the first retail sale of the following articles (including in each case parts or accessories sold on or in connection therewith or with the sale thereof) a tax of 12 percent of the amount for which the article is so sold: (A) Automobile truck chassis. (B) Automobile truck bodies. (C) Truck trailer and semitrailer chassis. (D) Truck trailer and semitrailer bodies. (E) Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. (2) Exclusion for trucks weighing 33,000 pounds or less.-The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary). (3) Exclusion for trailers weighing 26,000 pounds or less.-The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary). (4) Sale of trucks, etc., treated as sale of chassis and body.-For purposes of this subsection, a sale of an automobile truck or truck trailer or semitrailer shall be considered to be a sale of a chassis and of a body described in paragraph (1). (b) Separate purchase of truck or trailer and parts and accessories therefor.-Under regulations prescribed by the Secretary (1) In general.—If— (A) the owner, lessee, or operator of any vehicle which contains an article taxable under subsection (a) installs (or causes to be installed) any part or accessory on such vehicle, and (B) such installation is not later than the date 6 months after the date such vehicle (as it contains such article) was first placed in service, then there is hereby imposed on such installation a tax equal to 12 percent of the price of such part or accessory and its installation. (2) Exceptions.-Paragraph (1) shall not apply if (A) the part or accessory installed is a replacement part or accessory, or (B) the aggregate price of the parts and accessories (and) their installation) described in paragraph (1) with respect to any vehicle does not exceed $200 (or such other amount or amounts as the Secretary may by regulations prescribe). (3) Installers secondarily liable for tax.-In addition to the owner, lessee, or operator of the vehicle, the owner of the trade or business installing the part or accessory shall be liable for the tax imposed by paragraph (1). (c) Termination.-On and after October 1, 1988, the taxes imposed by this section shall not apply. (d) Transitional rule.—In the case of any article taxable under subsection (a) on which tax was imposed under section 4061(a), subsection (a) shall be applied by substituting "2 percent" for "12 percent". (Added by Pub. L. 97-424, Title V, § 512(b)(1), Jan. 6, 1983, 96 Stat. 2174.) Sec. 4052. Definitions and special rules (a) First retail sale.-For purposes of this subchapter— (1) In general.-The term "first retail sale" means the first sale, for a purpose other than for resale, after manufacture, production, or importation. (2) Leases considered as sales.-Rules similar to the rules of section 4217 shall apply. (A) In general.—If any person uses an article taxable under section 4051 before the first retail sale of such article, then such person shall be liable for tax under section 4051 in the same manner as if such article were sold at retail by him. (B) Exemption for use in further manufacture.-Subparagraph (A) shall not apply to use of an article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him. (C) Computation of tax.—In the case of any person made liable for tax by subparagraph (A), the tax shall be computed on the price at which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary. (b) Determination of price.— (1) In general.-In determining price for purposes of this subchapter (A) there shall be included any charge incident to placing the article in condition ready for use, (B) there shall be excluded (i) the amount of the tax imposed by this subchapter, (ii) if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and (iii) the fair market value (including any tax imposed by section 4071) at retail of any tires (not including any metal rim or rim base), and (C) the price shall be determined without regard to any trade-in. (2) Sales not at arm's length.-In the case of any article sold (otherwise than through an arm's-length transaction) at less than the fair market price, the tax under this subchapter shall be com regularly carried on. Paragraphs (2) and (4) shall not apply on and after October 1, 1988. (h) Exemption for use by certain aircraft museums (1) EXEMPTION.-Under regulations prescribed by the Secretary, no tax shall be imposed under this section on any liquid sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for purposes set forth in paragraph (2)(C). (2) DEFINITION OF AIRCRAFT MUSEUM.-For purposes of this subsection, the term "aircraft museum” means an organization— (A) described in section 501(c)(3) which is exempt from income tax under section 501(a). (B) operated as a museum under charter by a State or the District of Columbia, and (C) operated exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II. (i) Registration If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnishes such information in respect of the use of the liquid) as the Secretary shall by regulations provide. (j) Sales by United States, etc. The taxes imposed by this section shall apply with respect to liquids sold at retail by the United States, or by any agency or instrumentality of the United States, unless sales by such agency or instrumentality are by statute specifically exempted from such taxes. (k) Fuels containing alcohol (1) IN GENERAL.-Under regulations prescribed by the Secretary, in the case of the sale or use of any liquid fuel at least 10 percent of which consists of alcohol (as defined in section 4081(c)(3))— (A) subsection (a) shall be applied by substituting "4 cents" for "9 cents" each place it appears, and (B) no tax shall be imposed by subsection (c). (2) Later sepaRATION.—If any person separates the liquid fuel from a mixture of the liquid fuel and alcohol to which paragraph (1) applied, such separation shall be treated as a sale of the liquid fuel. Any tax imposed on such sale shall be reduced by the amount (if any) of the tax imposed on the sale of such mixture. (3) TERMINATION.-Paragraph (1) shall not apply to any sale or use after December 31, 1992. |