96 STAT. 2174
PUBLIC LAW 97-424—JAN. 6, 1983 weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary)."
26 USC 4061.
(2) REPEAL OF TAX ON PARTS AND ACCESSORIES, TERMINATION OF TAX IMPOSED AT MANUFACTURES LEVEL.—Section 4061 is
amended by adding at the end thereof the following new subsection: "(c) TERMINATION.— "(1) TAX ON PARTS AND ACCESSORIES.—On and after the
day
after the date of the enactment of this subsection, the tax imposed by subsection (b) shall not apply. "(2) TAX ON TRUCKS.—On and after April 1, 1983, the tax imposed by subsection (a) shall not apply." (3) EXEMPTION OF CERTAIN RAIL TRAILERS AND VANS.—Subsec-
26 USC 4063.
26 USC 4061 note.
tion (a) of section 4063 (relating to exemptions for specified articles) is amended by adding at the end thereof the following new paragraph: "(8) RAIL TRAILERS AND RAIL VANS.—The tax imposed under section 4061 shall not apply in the case of— "(A) any chassis or body of a trailer or semitrailer which is designed for use both as a highway vehicle and a railroad car, and "(B) any parts or accessories designed primarily for use on or in connection with an article described in subparagraph (A). For purposes of this paragraph, a piggy-back trailer or semitrailer shall not be treated as designed for use as a railroad car." (4) EFFECTIVE DATE.—The amendments made by this subsection shall take effect on the day after the date of the enactment of this Act. (b) IMPOSITION OF RETAIL TAX ON SALE OF HEAVY TRUCKS AND TRAILERS.—
(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. 26 USC 4051.
"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 cheissis. "(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
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