CH. 32—MANUFACTURERS EXCISE TAXES
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article. The provisions of paragraphs (1) and (2) shall not apply with respect to tires, inner tubes, or automobile radio or television receiving sets taxable under section 4141, SEC. 4221. EXEMPTION FOR ARTICLES TAXABLE AS JEWELRY. No tax shall be imposed under this chapter on any article taxable under section 4001 (relating to jewelry tax). SEC. 4222. EXEMPTION FROM TAX OF CERTAIN SUPPLIES FOR VESSELS AND AIRPLANES. Under regulations prescribed by the Secretary or his delegate, no tax under this chapter or under section 4041(b) (relating to retailers excise tax on special motor fuels) shall be imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. Articles manufactured or produced with the use of articles upon the importation of which tax has been paid under subchapter A, B, C, or D of chapter 38, if laden for use as supplies on such vessels, shall be held to be exported for the purposes of section 4601. The term "vessels" as used in.this section includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof. The privileges granted under this section in respect to civil aircraft employed in foreign trade or trade between the United States and any of its possessions, in respect of aircraft registered in a foreign country, shall be allowed only if the Secretary of the Treasury has been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect of aircraft registered in the United States. If the Secretary of the Treasury is advised by the Secretary of Commerce that he has found that a foreign country has discontinued or will discontinue the allowance of such privileges, the privileges granted under this section shall not apply thereafter in respect of civil aircraft registered in that foreign country and employed in foreign trade or trade between the United States and any of its possessions. SEC. 4223. EXEMPTION OF ARTICLES MANUFACTURED OR PRODUCED BY INDIANS. No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska. SEC. 4224. STATE AND LOCAL GOVERNMENTAL EXEMPTION. Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this chapter upon the sale of any article for the exclusive use of any State, Territory of the United States, or any political subdivision of the foregoing, or the District of Columbia. §4224
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