107 STAT. 452 PUBLIC LAW 103-66—AUG. 10, 1993 "(ii) the aggregate price of the parts and accessories (and their installation) installed before such part or accessory, plus "(iii) the price for which the passenger vehicle was sold, over "(B) $30,000. " (3) EXCEPTIONS.—Paragraph (1) shall not apply if— (A) the part or accessory installed is a replacement part or accessory, "(B) the part or accessory is installed to enable or assist an individual with a disability to operate the vehicle, or to enter or exit the vehicle, by compensating for the effect of such disability, or "(C) the aggregate price of the parts and accessories (and their installation) described in paragraph (1) with respect to the vehicle does not exceed $200 (or such other amount or amounts as the Secretary may by regulation prescribe). The price of any part or accessory (and its installation) to which paragraph (1) does not apply by reason of this paragraph shall not be taken into account under paragraph (2)(A). "(4) INSTALLERS SECONDARILY LIABLE FOR TAX.— The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by this subsection. "(b) IMPOSITION OF TAX ON SALES, ETC., WITHIN 2 YEARS OF VEHICLES PURCHASED TAX-FREE.— "(1) IN GENERAL.— If— "(A) no tax was imposed under this subchapter on the 1st retail sale of any passenger vehicle by reason of its exempt use, and "(B) within 2 years after the date of such 1st retail sale, such vehicle is resold by the purchaser or such purchaser makes a substantial nonexempt use of such vehicle, then such sale or use of such vehicle by such purchaser shall be treated as the 1st retail sale of such vehicle for a price equal to its fair market value at the time of such sale or use. " (2) EXEMPT USE.— For purposes of this subsection, the term 'exempt use' means any use of a vehicle if the 1st retail sale of such vehicle is not taxable under this subchapter by reason of such use. "(c) PARTS AND ACCESSORIES SOLD WITH TAXABLE PASSENGER VEHICLE.— Parts and accessories sold on, in connection with, or with the sale of any passenger vehicle shall be treated as part of the vehicle. "(d) PARTIAL PAYMENTS, ETC. —In the case of a contract, sale, or arrangement described in paragraph (2), (3), or (4) of section 4216(c), rules similar to the rules of section 4217(e)(2) shall apply for purposes of this subchapter. " (b) TECHNICAL AMENDMENTS. — 26 USC 4221. (1) Subsection (c) of section 4221 is amended by striking " 4002(b), 4003(c), 4004(a) and inserting "4001(d). (2) Subsection (d) of section 4222 is amended by striking " 4002(b), 4003(c), 4004(3)" and inserting "4001(d).
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