The payment of the special tax imposed, other than the tax imposed by section 4411, shall not exempt from an additional special tax the person carrying on a trade
or business in any other place than that stated in the register kept in the office
of the official in charge of the internal revenue district; but nothing herein contained
shall require a special tax for the storage of goods, wares, or merchandise in other
places than the place of business, nor, except as provided in this subtitle, for
the sale by manufacturers or producers of their own goods, wares, and merchandise,
at the place of production or manufacture, and at
their principal office or place of business, provided no goods, wares, or merchandise
shall be kept except as samples at said office or place of business.
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)