78TH CONG. , 2 D SESS.-CH. 63- -FEB . 25 ,1944 sold to any State, Territory of the United States, or political subdivision thereof, or the District of Columbia." (5) Section 3442 (3) (relating to tax-free sales under Chapter 29) is amended to read as follows: "(3) for the exclusive use of any State, Territory of the United States, or any political subdivision of the foregoing, or the Dis- trict of Columbia." (6) Section 3443 (a) (3) (A) (i) (relating to credits and refunds of excise taxes imposed by Chapter 29) is amended to read as follows: "(i) resold for the exclusive use of any State, Terri- tory of the United States, or any political subdivision of the foregoing, or the District of Columbia;". (7) Section 3466 (a) (relating to exemption from tax on tele- graph, telephone, radio, and cable facilities) is amended to read as follows: "(a) No tax shall be imposed under section 3465 upon any pay- ment received for services or facilities furnished to any State, Terri- tory of the United States, or political subdivision thereof, or the Dis- trict of Columbia, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22,1864." (8) Section 3469 (f) (1) (relating to governmental exemption from tax with respect to transportation of persons) is amended to read as follows: "(1) GOVERNMENTAL ExEMFPION.- The tax imposed by this sec- tion shall not apply to the payment for transportation or facilities furnished to any State, Territory of the United States, or political subdivision thereof, or the District of Columbia, or any corpora- tion created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22,1864." (9) Section 3475 (b) (relating to governmental exemption from tax with respect to transportation of property) is amended to read as follows: "(b) EXEMPrIoN OF GOVERNMENT TRANSPORTATION. - The tax imposed under this section shall not apply to (1) amounts paid for the transportation of property to or from the government of a State, Territory of the United States, or political subdivision thereof, or the District of Columbia, or any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864, (2) amounts paid to the Post Office Department for the trans- portation of property, or (3) amounts paid by or to the War Shipping Administration for the transportation of property by water from one point in the United States to another, except between points on the Great Lakes." (b) PERIOD WITH REsPECI TO WHICH AIBPLCABE. --Despite the pro- visions of section 301, the amendments made by this section shall apply as follows: (1) The amendments of sections 2406 (a), 3411 (c), and 3442 (3) (except as such section relates to the articles enumerated in section 3404) of the Internal Revenue Code shall be applicable to sales made on or after the first day of the first month which begins three months or more after the date of the enactment of this Act. Such amendments shall not apply to deny an exemption otherwise applicable with respect to any article sold pursuant to a contract entered into prior to the effective date of the amend- ments, or to any agreement or change order supplemental to such contract bearing the same Government contract number. 53Stat. 416. 26 U. S. C., Snpp. m, 3442 (3). 63 Stat. 417. 26U.S. . §3443 (a) (3) (A) (i). 55 Stat. 714. 26 U. 8.O., Snpp. III, § 36 (a). 53 Stat. 422 . 26 U. S. C., Supp. III, 3465 . Ante, p. 61. 22 Stat. 40 . 65 Stat. 722. 26 U. O. Bupp. m, 134 9(01). 22 Stat. 940. 56 Stat. 980. 26 U. S. O., Supp. I, § 3475 (b). 22 Stat. 940. Ante, p. 60. Ante, p. 64; upma. 53 Stat. 411. 26 U. S. O., SBpp. , §340. 65 58 STAT.] qww*·--45C -PA I--6
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