CH. 31
RETAILERS EXCISE TAXES
473
Subtitle D—Miscellaneous Excise Taxes
J:, _
CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER
31. 32. 33. 34. 35. 36. 37. 38. 39. 40.
Retailers excise taxes. Manufacturers' excise taxes. Facilities and services. Documentary stamp taxes. Taxes on wagering. Certain other excise taxes. Sugar, coconut and palm oil. Import taxes. Regulatory taxes. General provisions relating to occupational taxes.
CHAPTER 31—RETAILERS EXCISE TAXES SUBCHAPTER A. Jewelry and related items. SUBCHAPTER B. Furs.
SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER
C. D. E. F.
Toilet preparations. Luggage, handbags, etc. Special fuels. Special provisions applicable to retailers tax.
Subchapter A—Jewelry and Related Items Sec. 4001. Imposition of tax. Sec. 4002. Definition of sale includes auctions. Sec. 4003. Exemptions. SEC. 4001. IMPOSITION OF TAX.
There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 percent of the price for which so sold: All articles commonly or commercially known as jewelry, whether real or imitation. Pearls, precious and semi-precious stones, and imitations thereof. Articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof. Watches. Clocks. Cases and movements for watches and clocks. Gold, gold-plated, silver, or sterling flatware or hollow ware and silver-plated hollow ware. Opera glasses. Lorgnettes. Marine glasses. Field glasses. Binoculars. SEC. 4002. DEFINITION OF SALE INCLUDES AUCTIONS. For the purposes of section 4001, the term "articles sold at retail" includes an article sold a t retail by an auctioneer or other agent in the course of his business on behalf of (1) a person who is not engaged in the business of selling like articles, or (2) the legal representative of § 4002 49012"—54—
33
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