CH. 31
RETAILERS EXCISE TAXES
477
Subchapter D—Luggage, Handbags, Etc. Sec. 4031. Imposition of tax. SEC. 4031. IMPOSITION OF TAX.
There is hereby imposed upon the following articles sold at retail (including in each case fittings or accessories therefor sold on or in connection with the sale thereof) a tax equivalent to 10 percent of the price for which so sold— Trunks. Salesmen's sample and disValises. play cases. Traveling bags. Purses. Suitcases. Handbags. Satchels. Pocketbooks. Overnight bags. Wallets. H a t boxes for use by travBillfolds. elers. Card, pass, and key cases. Beach bags. Toilet cases. Bathing suit bags. Brief cases made of leather or imitation leather. Other cases, bags, and kits (without regard to size, shape, construction, or material from which made) for use in carrying toilet articles or articles of wearing apparel.
SHU "sol blev. Q1B BIBUI wJom tebsa^;
§4031
�
