§ 4053. Exemptions

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1983

   Surface Transportation Assistance Act of 1982

   Pub. L. 97–424 title V § 512(b)(1) · 96 Stat. 2097

   Enacted · 26 U.S.C. § 4053

   Added Pub. L. 97–424, title V, § 512(b)(1), Jan. 6, 1983, 96 Stat. 2176

   Source evidence

   Code source credit
   Added Pub. L. 97–424, title V, § 512(b)(1), Jan. 6, 1983, 96 Stat. 2176

   Enacted provision · exact public law section
   (1) In general.— Chapter 31 is amended by adding at the end thereof the following new subchapter: “Subchapter B— Heavy Trucks and Trailers “Sec. 4051. Imposition of tax on heavy trucks and trailers sold at retail. “Sec. 4052. Definitions and special rules. “Sec. 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’. “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. “(3) Use treated as sale.— “(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 computed on the price for which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary. “(c) Certain Combinations Not Treated as Manufacture.— For purposes of this subchapter (other than subsection (a)(3)(B)), a person shall not be treated as engaged in the manufacture of any article by reason of merely combining such article with any equipment or other item listed in section 4063(d). “(d) Certain Other Rules Made Applicable.— Under regulations prescribed by the Secretary, rules similar to the rules of— “(1) subsections (c) and (d) of section 4216 (relating to partial payments), and “(2) section 4222 (relating to registration), shall apply for purposes of this subchapter. “SEC 4053. EXEMPTIONS. “(a) Exemption of Specified Articles.— No tax shall be imposed under section 4051 on any article specified in subsection (a) of section 4063. “(b) Certain Exemptions Made Applicable.— The exemptions irovided by section 4221(a) are hereby extended to the tax imposed y section 4051.”

2. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title VII § 735(b)(1) · 98 Stat. 494

   1. Amended · 26 U.S.C. § 4053

      Pub. L. 98–369 amended section generally

   2. Substituted · 26 U.S.C. § 4053

      Pub. L. 98–369 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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (1) Exemptions.— Section 4053 (relating to exemptions from retail tax on heavy trucks, etc.) is amended to read as follows: “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.”

3. 2004

   Pub. L. 108–357 title VIII § 851(a)(1) · 118 Stat. 1418

   Added · 26 U.S.C. § 4053(8)

   Pub. L. 108–357 added par. (8)

   Source evidence

   Code amendment note
   Par. (8). Pub. L. 108–357 added par. (8).

   Enacted provision · exact public law section
   (1) In general.— 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— “(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.” .

4. 2008

   Energy Improvement and Extension Act of 2008

   Pub. L. 110–343 div. B title II § 206(a) · 122 Stat. 3765

   Added · 26 U.S.C. § 4053(9); 26 U.S.C. § 4053(10)

   Pub. L. 110–343 added pars. (9) and (10)

   Source evidence

   Code amendment note
   Pars. (9), (10). Pub. L. 110–343 added pars. (9) and (10).

   Enacted provision · exact public law section
   (a) In General.— Section 4053 is amended by adding at the end the following new paragraphs: “(9) Idling reduction device.— Any device or system of devices which— “(A) is designed to provide to a vehicle those services (such as heat, air conditioning, or electricity) that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or remains stationary using one or more devices affixed to a tractor, and “(B) is determined by the Administrator of the Environmental Protection Agency, in consultation with the Secretary of Energy and the Secretary of Transportation, to reduce idling of such vehicle at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. “(10) Advanced insulation.— Any insulation that has an R value of not less than R35 per inch.” .

   Effective date note
   Pub. L. 110–343, div. B, title II, § 206(b), Oct. 3, 2008, 122 Stat. 3839, provided that: “The amendment made by this section [amending this section] shall apply to sales or installations after the date of the enactment of this Act [Oct. 3, 2008].”

5 of 5 references resolved to an enrolled provision