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26 U.S.C. § 4052 — Definitions and special rules
Federal law — U.S. Code and appendices · legal_authorities
**(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 or leasing in a long-term lease, after production, manufacture, 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 value of any component of such article if—
(I) such component is furnished by the first user of such article, and
(II) such compon
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Source file: Laws/federal/codes/united-states-code/title-26/section-4052-definitions-and-special-rules--c47f9f4782.md
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Source location: Title 26, Chapter 31, § 4052; chapter-031-retail-excise-taxes.md
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**(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 or leasing in a long-term lease, after production, manufacture, 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 value of any component of such article if—
(I) such component is furnished by the first user of such article, and
(II) such component has been used before such furnishing, 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.
(3) **Long-term lease**
(A) *In general* — In the case of any long-term lease of an article which is treated as the first retail sale of such article, the tax under this subchapter shall be computed on a price equal to—
(i) the sum of—
(I) the price (determined under this subchapter but without regard to paragraph (4)) at which such article was sold to the lessor, and
(II) the cost of any parts and accessories installed by the lessor on such article before the first use by the lessee or leased in connection with such long-term lease, plus
(ii) an amount equal to the presumed markup percentage of the sum described in clause (i).
(B) *Presumed markup percentage* — For purposes of subparagraph (A), the term “presumed markup percentage” means the average markup percentage of retailers of articles of the type involved, as determined by the Secretary.
(C) *Exceptions under regulations* — To the extent provided in regulations prescribed by the Secretary, subparagraph (A) shall not apply to specified types of leases where its application is not necessary to carry out the purposes of this subsection.
(4) **Special rule where tax paid by manufacturer, producer, or importer**
(A) *In general* — In any case where the manufacturer, producer, or importer of any article (or a related person) is liable for tax imposed by this subchapter with respect to such article, the tax under this subchapter shall be computed on a price equal to the sum of—
(i) the price which would (but for this paragraph) be determined under this subchapter, plus
(ii) the product of the price referred to in clause (i) and the presumed markup percentage determined under paragraph (3)(B).
(B) *Related person* — For purposes of this paragraph—
(i) *In general* — Except as provided in clause (ii), the term “related person” means any person who is a member of the same controlled group (within the meaning of section 5061(e)(3)) as the manufacturer, producer, or importer.
(ii) *Exception for retail establishment* — To the extent provided in regulations prescribed by the Secretary, a person shall not be treated as a related person with respect to the sale of any article if such article is sold through a permanent retail establishment in the normal course of the trade or business of being a retailer.
**(c) Certain combinations not treated as manufacture**
(1) **In general** — 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 item listed in paragraph (2).
(2) **Items** — The items listed in this paragraph are any coupling device (including any fifth wheel), wrecker crane, loading and unloading equipment (including any crane, hoist, winch, or power liftgate), aerial ladder or tower, snow and ice control equipment, earthmoving, excavation and construction equipment, spreader, sleeper cab, cab shield, or wood or metal floor.
**(d) Certain other rules made applicable** Under regulations prescribed by the Secretary, rules similar to the rules of subsections (c) and (d) of section 4216 (relating to partial payments) shall apply for purposes of this subchapter.
**(e) Long-term lease** For purposes of this section, the term “long-term lease” means any lease with a term of 1 year or more. In determining a lease term for purposes of the preceding sentence, the rules of section 168(i)(3)(A) shall apply.
**(f) Certain repairs and modifications not treated as manufacture**
(1) **In general** — An article described in section 4051(a)(1) shall not be treated as manufactured or produced solely by reason of repairs or modifications to the article (including any modification which changes the transportation function of the article or restores a wrecked article to a functional condition) if the cost of such repairs and modifications does not exceed 75 percent of the retail price of a comparable new article.
(2) **Exception** — Paragraph (1) shall not apply if the article (as repaired or modified) would, if new, be taxable under section 4051 and the article when new was not taxable under such section or the corresponding provision of prior law.
**(g) Regulations** The Secretary shall prescribe regulations which permit, in lieu of any other certification, persons who are purchasing articles taxable under this subchapter for resale or leasing in a long-term lease to execute a statement (made under penalties of perjury) on the sale invoice that such sale is for resale. The Secretary shall not impose any registration requirement as a condition of using such procedure.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
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Federal law — U.S. Code and appendices · legal_authorities
**(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) **Exclusion for tractors weighing 19,500 pounds or less** — The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if—
(A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and
(B) such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary).
(5) **Sale of trucks, etc., treated as sale of chassis and body** — For purposes of
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4051
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Federal law — U.S. Code and appendices · legal_authorities
Page 2887
TITLE 26—INTERNAL REVENUE CODE
§ 4052
the parts or accessories shall be secondarily liable for
the tax imposed by paragraph (1)’’ for ‘‘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)’’.
Subsecs. (d), (e). Pub. L. 98–369, § 921, added subsec. (d)
and redesignated former subsec. (d) as (e).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2021 AMENDMENT
Amendment by Pub. L. 117–58 effective Oct. 1, 2021,
see section 80102(f) of Pub. L. 117–58, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 2015 AMENDMENT
Amendment by Pub. L. 114–94 effective Oct. 1, 2016,
see section 31102(f) of Pub. L. 114–94, set out as a note
under section 4041 of this title.
EFFECTIVE AND TERMINATION DATES OF 2012
AMENDMENT
Amendment by Pub. L. 112–141 effective July 1, 2012,
see section 40102(f) of Pub. L. 112–141, set out as a note
under section 4041 of this title.
Amendment by Pub. L. 112–140 to cease to be effective
on July 6, 2012, with text as amended by Pub. L. 112–140
to revert back to read as it did on the day before June
29, 2012, and amendments by Pub. L. 112–141 to be exe-
cuted as if Pub. L. 112–140 had not been enacted, see
section 1(c) of Pub. L. 112–140, set out as a note under
section 101 of Title 23, Highways.
Amendment by Pub. L. 112–140 effective July 1, 2012,
see section 402(f)(1) of Pub. L. 112–140, set out as a note
under section 4041 of this title.
Amendment by Pub. L. 112–102 effective Apr. 1, 2012,
see section 402(f) of Pub. L. 112–102, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 2011 AMENDMENT
Amendment by Pub. L. 112–30 effective Oct. 1, 20
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4052
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