73d CONGRESS . SESS. I. CH. 96. JUNE 16, 1933 . (b) The first sentence of section 1001 (c) of the Revenue Act of 1932 is amended, effective July 1, 1933, by striking out the period at the end thereof and inserting a comma and the following : "except that in the case of such post offices as have city or village letter- carrier servi ce 90 per ce ntum o f the gross p ostal receip ts sha ll be counted for such purpose ." SEC . 4 . (a) Effective fifteen days after the date of the enactment of this Act, section 620 of the Revenue Act of 1932 is amended to read as follows " SEC. 620. TAX- FREE SAL ES " Under regulations prescribed by the Commissioner with the approva l of t he Sec retary , no t ax und er this title shall be im posed with respect to the sale of any article- "(1) for use by the vendee as material in the manufacture or produ ction of, or as a compon ent pa rt of, an art icle e numera ted in this title ; "(2) for resale by the vendee for such use by his vendee, if such a rticle is in due c ourse so resold ; "(3) for resale by the vend ee to a S tate or p olitical subdivisi on ther eof for u se in the exer cise of an ess entia l gov ernm ental function, if such article is in due course so resold . For the purposes of this title the manuf acturer or producer to whom an article is sold under paragraph (1) or resold under para- graph (2) shall be considered the manufacturer or producer of such article . The provisions of paragraphs (1) and (2) shall not apply with respect to tires or inner tubes or articles enumerated in section 604, relating to the tax on furs ." (b) Effective fifteen days after the date of the enactment of this Act, section 601 (c) (1) of the Revenue Act of 1932 is amended by adding at th e end thereo f the follow ing : " Under regulations prescribed by the Commissioner with the approval of the Secretary, no tax shall be imposed under this section upon lubricating oils sold to a manufacturer or producer of lubricating oils for resale by him, but for the purposes of this title such vendee shall be considered the manufacturer or producer of such lub ricating oils . " (c) Effective fifteen days after the date of the enactment of this Act, section 621 (a) of the Revenue Act of 1932 is amended by inser ting a fter p aragra ph (2) thereof the following new paragraph : "(3) to a manufacturer, producer, or importer in the amount of tax paid by him under this title with respect to the sale of any artic le to a deal er, if the m anufac turer, produc er, or impor ter ha s in h is p osses sion such evid ence as th e re gulat ions may presc ribe that (A) such article has after the date this paragraph takes effect been del ivered by the deal er to a S tate or political subdivis ion there of for use in the exercise of an essential governmental function and (B) the manu factu rer, prod ucer, or i mpor ter h as re paid or a greed to repay the amount of such tax to the dealer or has obtained the consent of the dealer to the allowance of the credit or refund ." SEC . 5 . Effective fifteen days after the date of the enactment of this Act, title IV of the Revenue Act of 1932 is amended by adding at the end thereof a new section to read as follows Percentage of re- ceipts in determining class of post office. Vol . 47, p. 28 6, amended. Vol . 47, amended. Tax-free sales. 255 p.
26 7, Articles for further manufacture . Resale by vendee. To a State, etc , for official use . Manufacturer or pro- ducer defined . Tires, furs, etc ., ex- cluded . Vol.47,p. 261. Lubri catin g oi ls. Vol .47,p.259 . Sales to manufac- turer for resale, tax free . Vende e de emed man- ufacturer, etc . Credits and refunds. Vol. 47, p. 2 68, amended . Allowance of, sales of taxable articles to States, etc . Condition . New section. Vol . 47, p
2 70, amended .
