No tax shall be imposed by section 4051 on any of the following articles:
I.R.C. § 4053(1) Camper Coaches Bodies For Self-Propelled Mobile Homes —
Any article designed—
I.R.C. § 4053(1)(A) —
to be mounted or placed on automobile trucks, automobile truck chassis, or automobile
chassis, and
I.R.C. § 4053(1)(B) —
to be used primarily as living quarters or camping accommodations.
I.R.C. § 4053(2) Feed, Seed, And Fertilizer Equipment —
Any body primarily designed—
I.R.C. § 4053(2)(A) —
to process or prepare seed, feed, or fertilizer for use on farms,
I.R.C. § 4053(2)(B) —
to haul feed, seed, or fertilizer to and on farms,
I.R.C. § 4053(2)(C) —
to spread feed, seed, or fertilizer on farms,
I.R.C. § 4053(2)(D) —
to load or unload feed, seed, or fertilizer on farms, or
I.R.C. § 4053(2)(E) —
for any combination of the foregoing.
I.R.C. § 4053(4) Ambulances, Hearses, Etc. —
Any ambulance, hearse, or combination ambulance-hearse.
I.R.C. § 4053(5) Concrete Mixers —
Any article designed—
I.R.C. § 4053(5)(A) —
to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer
chassis, and
I.R.C. § 4053(5)(B) —
to be used to process or prepare concrete.
I.R.C. § 4053(6) Trash Containers, Etc. —
Any box, container, receptacle, bin or other similar article—
I.R.C. § 4053(6)(A) —
which is designed to be used as a trash container and is not designed for the transportation
of freight other than trash, and
I.R.C. § 4053(6)(B) —
which is not designed to be permanently mounted on or permanently affixed to an automobile
truck chassis or body.
I.R.C. § 4053(7) Rail Trailers And Rail Vans —
Any chassis or body of a trailer or semitrailer which is designed for use both as
a highway vehicle and a railroad car. For purposes of the preceding sentence, piggy-back
trailer or semitrailer shall not be treated as designed for use as a railroad car.
I.R.C. § 4053(8) Mobile Machinery —
Any vehicle which consists of a chassis—
I.R.C. § 4053(8)(A) —
to which there has been permanently mounted (by welding, bolting, riveting, or other
means) machinery or equipment to perform a construction, manufacturing, processing,
farming, mining, drilling, timbering, or similar operation if the operation of the
machinery or equipment is unrelated to transportation on or off the public highways,
I.R.C. § 4053(8)(B) —
which has been specially designed to serve only as a mobile carriage and mount (and
a power source, where applicable) for the particular machinery or equipment involved,
whether or not such machinery or equipment is in operation, and
I.R.C. § 4053(8)(C) —
which, by reason of such special design, could not, without substantial structural
modification, be used as a component of a vehicle designed to perform a function
of transporting any load other than that particular machinery or equipment or similar
machinery or equipment requiring such a specially designed chassis.
I.R.C. § 4053(9) Idling Reduction Device —
Any device or system of devices which—
I.R.C. § 4053(9)(A) —
is designed to provide to a vehicle those services (such as heat, air conditioning,
or electricity) that would otherwise require the operation of the main drive engine
while the vehicle is temporarily parked or remains stationary using one or more devices
affixed to a tractor, and
I.R.C. § 4053(9)(B) —
is determined by the Administrator of the Environmental Protection Agency, in consultation
with the Secretary of Energy and the Secretary of Transportation, to reduce idling
of such vehicle at a motor vehicle rest stop or other location where such vehicles
are temporarily parked or remain stationary.
I.R.C. § 4053(10) Advanced Insulation —
Any insulation that has an R value of not less than R35 per inch.
(Added Pub. L. 97-424, title V, 512(b)(1), Jan. 6, 1983, 96 Stat. 2176, and amended Pub. L. 98-369, div. A, title VII, 735(b)(1),
July 18, 1984, 98 Stat. 981; Pub. L. 108-357, title VIII, Sec. 851(a), Oct. 22, 2004, 118 Stat. 1418; Pub. L. 110-343, div. B, title II, Sec. 206(a), Oct. 3, 2008, 122 Stat. 3765.)
BAKCGROUND NOTES
AMENDMENTS
2008 - Par. (9)-(10). Pub. L. 110-343, Div. B, Sec. 206(a), added par. (9) and (10).
2004--Par. (8). Pub. L. 108-357, Sec. 851(a), added par.
(8).
1984--Pub. L. 98-369 amended section generally, substituting provisions listing articles on which no tax
under section 4051 shall be imposed for former provisions which stated that no tax
be imposed under section 4051 on any article specified in subsection (a) of section
4063 and that the exemptions provided by section 4221(a) extended to the tax imposed
by section 4051.
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendments by Pub. L. 110-343, Div. B, section 206(a), effective for sales or installations after the date of enactment
of this Act [Enacted: Oct. 3, 2008].
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-357, section 851(a), effective on the day after the date of enactment of this Act [Enacted:
Oct. 22, 2004].
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective, except as otherwise provided, as if included in the provisions of the
Highway Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment relates, see section 736 of Pub. L. 98-369, set out as a note under section 4051 of this title.
PRIOR PROVISIONS
A prior section 4053, act Aug. 16, 1954, ch. 736, 68A Stat. 479; Sept. 2, 1958, Pub. L. 85-859, title I, 104, 72 Stat. 1276, which made provision for the imposition of the retailers
tax on installment sales, was repealed by Pub. L. 94-455, title XIX, 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.
For provisions of prior sections 4054 to 4058 of this title, see Prior Provisions
note set out preceding section 4041 of this title.
