262
72d CONGRESS . SESS. I. CH. 209 . ~ JUNE 6,1932 . MABSCIaE TASK, tion therewith or with the sale thereof), 2 per centum . A sale of an automobile truck shall for the purposes of this subsection, be con- sidered to be a sale of the chassis and of the body . Other automobile (b) Other automobile chassis and bodies and motor cycles Chassis, etc . Accesso ries in cluded . (including in each case parts or accessories therefor sold on or in con- Tractors excepted . nection therewith or with the sale thereof) except tractors, 3 per centum. A sale of an automobile shall, for tie purposes of this sub- section, be considered to be a sale of the chassis and of the body . Parts and accessories
(c) Parts or accessories (other than tires and inner tubes) for any not including tires and tubes, of the articles enumerated in subsection (a) or (b), 2 per centum . For the purposes of this subsection and subsections (a) and (b), spark plu gs, stora ge batter ies, leaf springs, coils, t imers, an d tire chains, which are suitable for use on or in connection with, or as component parts of, any of the articles enumerated in subsection (a) or (b), shall be considered parts or accessories for such articles, Automobile chassis whether or not primarily adapted for such use . Th is sub sectio n and bodies excluded . shall not apply to chassis or bodies for automobile trucks or other Applica bility of tax . automobiles . Under regulations prescribed by the Commissioner, with th e appr oval o f the Secret ary, t he tax under this s ubsect ion shall not apply in the case of sales of parts or accessories by the man- ufactur er, pr oducer , or i mporte r to a manufa cturer or pr oducer of Resale . any of the articles enumerated in subsection (a) or (b) . If any such parts or accessories are resold by such vendee otherwise than on or in connection with or with the sale of an article enumerated in subsection (a) or (bj and manufactured or produced by such vendee, then for th e purp oses o f this sectio n the vendee shall be considered the manufacturer or producer of the parts or accessories so resold . Regulations a for le . ex- a emptio ns on r esale . (d) Under regulations prescribed by the Commissioner, with the pproval of the secretary, the tax under subsection (a) or (b) shall not apply in the case of sales of bodies by the manufacturer, ,pro- ducer , or impor ter to a manuf actu rer o r pro ducer of autom obile trucks or other automobiles to be sold by such vendee . For the purposes of subsection (a) or (b) such vendee shall be considered the manufacturer or producer o such bodies . fundtofta paid on (e) If tires or inner tubes on which tax has been imposed under tires and this title are sold on or in connection with, or with the sale of, a chassis, body, or motor cycle, there shall (under regulations pre- scribed by the Commissioner, with the approval of the Secretary) be credited against the tax under this section an amount equal to, in the Amounts. case of a n automob ile truck chassis or body, 2 per cen tum, and in the case of any other automobile chassis or body or motor cycle, 3 per centum- Com put ati on .
(1) of the purchase price (less ; in the case of tires, the part of such price att ributable to the m etal rim or rim b ase) if s uch tires Aide, p. 26L
or inner tubes were taxable under section 602 (relating to tax on tires and inner tubes) ; or Pos t, P. X8. (2) if such tires or inner tubes were taxable under section 622 (relating to use by manufacturer, producer, or importer) then of the pric e (less, in the c ase of tires, t he part of such price attribut- able to the metal rim or rim base) at which such or similar tires or inner tubes are sold, in the ordinary course of trade, b manu- facturers ! producers, or importers thereof, as determined by the Commissioner . Refund of tax on (f) (1) Where prior to August 1, 1934, any article subject to the tires, eto ., held for sale after August 1,1934 . tax imposed by this section or section 602, relating to tax on tires and inner tubes, has been sold by the manufacturer, producer, or importer, and is o n such da te held b y a deale r and int ended for sale,
