CH. 32—MANUFACTURERS EXCISE TAXES
491
Subchapter E—Other Items Part I. Business machines. Part II. Pens and nnechanical pencils and lighters. Part III. Matches.
PART I—BUSINESS MACHINES Sec. 4191. Imposition of tax. Sec. 4192. Exemption for retail sales cash register. SEC. 4191. IMPOSITION OF TAX.
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof), a tax equivalent to 10 percent of the price for which so sold: Adding machines. Fare registers and boxes. Addressing machines. Listing machines. Autographic registers. Line-a-time and similar maBank proof machines. chines. Billing machines. Mailing machines, Bookkeeping machines. Multigraph machines, typesetting machines and Calculating machines. type justifying machines. Card punch machines. Cash registers. Numbering machines. Change making machines. Portable paper fastening machines. Check writing, signing, canceling, perforating, cutPayroll machines. ting, and dating maPencil sharpeners. chines and other check Postal permit mailing maprotector machine dechines. vices. Punch card machines. Computing machines. Sorting machines. Coin counters. Stencil cutting machines. Dictographs. Shorthand writing maDictating machines. chines. Dictating machine record Sealing machines. shaving machines. Tabulating machines. Duplicating machines. Ticket counting machines. Embossing machines. Ticket issuing machines. Envelope opening maTypewriters. chines. Transcribing machines. Erasing machines. Time recording devices. Folding machines, Combinations of any of the Fanfold machines. foregoing. SEC. 4192. EXEMPTION FOR RETAIL SALES CASH REGISTER.
No tax shall be imposed under section 4191 on the sale of cash registers of the type used in registering over-the-counter retail sales. §4192
�
