85 STAT. ]
PUBLIC LAW 9 2 - 1 7 8 - D E C. 10, 1971
(e) DEFINITIONS. — For purposes of t h i s section— (1) The term " d e a l e r " includes a wholesaler, jobber, d i s t r i b u to r, o r retailer. (2) A n article shall be considered as " h e l d by a d e a l e r " if title thereto has passed to such dealer ( w h e the r or not delivery to h i m lias been m a d e) and if for purposes of c o n s u m p t i o n title to such article o r possession thereof has not a t any t i m e been transfer r e d to any person other than a dealer. (3) The term " tax - r e p e a l e d a r t i c l e " means a n article o n which a tax w a s imposed by section 4 0 6 1 (a) of the I n t e r n a l Revenue Code of 1954 as i n effect on the d a y before the date of the enactm e n t of t h i s Act and is not imposed ( w i t h o u t r e g a r d to the amendment m a d e by paragraph (2) of subsection (a) of t h i s section) under such section 4 0 6 1 (a) a s i n effect on the d a y after the date of the e n a c t m e n t of t h i s Act. (f)
533
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O R I G I N A L EQUIPMENT T I R E S ON I M P O R T E D ARTICLE S. — S e c t i o n
4071 ( r e l a t i n g to tax on t i r e s and tubes) is amended by a d d i n g a t so'^statraal!^' the e n d thereof the following new subsection: 26 USC 40*71. " (e) T I R E S O N I M P O R T E D ARTICLE S. — For the purposes of subsection
(a), if a n article i m p o r t e d i n to the United States is e q u i p p e d w i t h t i r e s or i n n e r tubes ( other than bicycle t i r e s and i n n e r tubes) — " (1) the importer of the article shall be t r e a t e d a s the importer of the t i r e s and i n n e r tubes w i t h which such article is equipped, and " (2) the sale of the article by the importer thereof shall b e t r e a t e d as the sale of the tires and i n n e r tubes w i t h which such article is equipped. T h i s subsection shall not a p p l y w i t h respect to the sale' of a n article if a tax o n such sale is imposed under section 4061." (g)
T E C H N I C A L AND CONFORMING AMENDMENTS. —
(1) Section 4 0 6 1 (b)(2) ( r e l a t i n g to part s and accessories) i s amended by striking o u t " any article e n u m e r a t e d i n subsection (a)(2) o r a house t r a i l e r " and inserting i n lieu thereof " any chassis o r body for a passenger automobile, any chassis o r b o d y for a t r a i l e r o r semitrailer suitable for use i n connection w i t h a passenger automobile, or a house t r a i l e r ". (2)(A) Section 4062 ( r e l a t i n g to definitions applicable to tax on m o to r vehicles) is amended by striking o u t subsection (b). (B) The heading of section 4062 is amended to read a s follows: "SEC. 4062. ARTICLES CLASSIFIED AS PARTS." (C) Section 4062 is amended by striking out " (a)
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CERTAIN ARTICLE S CONSIDERED AS P A R T S. — ".
(D) The item r e l a t i n g to section 4062 i n the table of sections for part I of subchapter A of chapter 32 is amended to read as follows: "Sec. 4062. Articles classified as parts." (3) Section 4 0 6 3 (a)(4) ( r e l a t i n g to e x e m p t i o n s for specified articles) is amended to read as follows: "(4)
^^ Stat. 157.
A M B U L A N C E S, HEARSES, E T C. — The tax i m p o s e d by section
4 0 6 1 (a) shall not a p p l y in the case of a n ambulance, hearse, o r combination ambulance-hearse." (4) Section 4216 ( r e l a t i n g to definition of price) is amended — s/stat^^isV/ *' (A) i n subsections (b)(2)(C) and (b)(5) by striking o u t " ( r e l a t i n g to automobiles, t r u c k s, e t c.), " and inserting i n lieii thereof " ( r e l a t i n g to t r u c k s, buses, t r a c to r s, e t c.), "; and (B) i n subsection (g) by inserting " t r a c to r s, " i m m e d i a t e l y ^^ ^^^^ ^^^' after "buses,". (5) Section 6 4 1 2 (a) ( r e l a t i n g to floor stocks refunds) is ^ 79 Stat. 141; amended by striking out paragraph (1). a. .
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