26 U.S.C. § 4191 — Untitled legal text

Page 2928 TITLE 26—INTERNAL REVENUE CODE [§ 4191 tax imposed on the sale or transfer of such arti- cles. (c) Small manufacturers, etc. (1) In general The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm de- scribed in such section if manufactured, pro- duced, or imported by a person who manufac- tures, produces, and imports less than an ag- gregate of 50 of such articles during the cal- endar year. (2) Controlled groups All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1). (d) Records Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun am- munition, ammunition suitable for use only in rifles generally available in commerce, or com- ponent parts for the aforesaid types of ammuni- tion. (Aug. 16, 1954, ch. 736, 68A Stat. 490; Pub. L. 91–128, § 5, Nov. 26, 1969, 83 Stat. 269; Pub. L. 109–59, title XI, § 11131(a), Aug. 10, 2005, 119 Stat. 1959.) Editorial Notes AMENDMENTS 2005—Subsecs. (c), (d). Pub. L. 109–59 added subsec. (c) and redesignated former subsec. (c) as (d). 1969—Subsec. (c). Pub. L. 91–128 added subsec. (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Pub. L. 109–59, title XI, § 11131(b), Aug. 10, 2005, 119 Stat. 1959, provided that: ‘‘(1) IN GENERAL.—The amendments made by this sec- tion [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after Sep- tember 30, 2005. ‘‘(2) NO INFERENCE.—Nothing in the amendments made by this section shall be construed to create any inference with respect to the proper tax treatment of any sales before the effective date of such amend- ments.’’ SHORT TITLE OF 1969 AMENDMENT Pub. L. 91–128, § 1(a), Nov. 26, 1969, 83 Stat. 261, pro- vided that: ‘‘This Act [amending this section and sec- tions 4911, 4912, 4914, 4915, 4919, 4920, 6011, and 6680 of this title and enacting provisions set out as notes under sec- tion 6680 of this title] may be cited as the ‘Interest Equalization Tax Extension Act of 1969’.’’ [Subchapter E—Repealed] Editorial Notes PRIOR PROVISIONS A prior subchapter E consisted of sections 4191, 4192, 4201, and 4211 of this title, prior to repeal by Pub. L. 89–44, title II, § 206, title VII, § 701(a), June 21, 1965, 79 Stat. 140, 155, applicable with respect to articles sold on or after June 22, 1965. Section 4191, act Aug. 16, 1954, ch. 736, 68A Stat. 491, imposed a tax equivalent to 10 percent of the selling price upon over fifty specified office and business ma- chines including adding machines, bookkeeping ma- chines, cash registers, punch card and computing ma- chines, typewriters, and tabulating machines. Section 4192, acts Aug. 16, 1954, ch. 736, 68A Stat. 491; Sept. 2, 1958, Pub. L. 85–859, title I, § 114(a), 72 Stat. 1278, granted an exemption for cash registers used in reg- istering over-the-counter retail sales and for stencil cutting machines. Section 4201, acts Aug. 16, 1954, ch. 736, 68A Stat. 492; Sept. 14, 1960, Pub. L. 86–779, § 9(a), 74 Stat. 1003, im- posed a tax equivalent to 10 percent of the selling price on mechanical pencils, fountain pens, and ballpoint pens and 10 cents on mechanical cigarette lighters. Section 4211, act Aug. 16, 1954, ch. 736, 68A Stat. 492, imposed a tax of 2 cents per 1,000 for matches, except fancy wooden matches, and a tax of 51⁄2 cents per 1,000 on fancy wooden matches. [§ 4191. Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118] Section, added Pub. L. 111–152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071; Pub. L. 115–120, div. D, § 4001(a), Jan. 22, 2018, 132 Stat. 38, im- posed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold. For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to sales after Dec. 31, 2019, see sec- tion 501(d) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under section 4221 of this title. Subchapter F—Special Provisions Applicable to Manufacturers Tax Sec. 4216. Definition of price. 4217. Leases. 4218. Use by manufacturer or importer considered sale. 4219. Application of tax in case of sales by other than manufacturer or importer. [4220 to 4225. Repealed.] Editorial Notes AMENDMENTS 1958—Pub. L. 85–859, title I, §§ 117(d), 119(b)(3), Sept. 2, 1958, 72 Stat. 1281, 1286, substituted ‘‘Leases’’ for ‘‘Lease considered sale’’ in item 4217, and struck out items 4220 to 4225. 1956—Act June 29, 1956, ch. 462, title II, § 207(b), 70 Stat. 392, added item 4226 and redesignated former item 4226 as 4227. § 4216. Definition of price (a) Containers, packing and transportation charges. In determining, for the purposes of this chap- ter, the price for which an article is sold, there shall be included any charge for coverings and containers of whatever nature, and any charge incident to placing the article in condition packed ready for shipment, but there shall be excluded the amount of tax imposed by this chapter, whether or not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by