26 USC 4053 - Exemptions

Editorial Notes

Prior Provisions

A prior section 4053, acts Aug. 16, 1954, ch. 736, 68A Stat. 479; Sept. 2, 1958, Puspan. L. 85–859, title I, § 104, 72 Stat. 1276, made provision for the imposition of the retailers tax on installment sales, prior to repeal by Puspan. 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.

Amendments

2008—Pars. (9), (10). Puspan. L. 110–343 added pars. (9) and (10).

2004—Par. (8). Puspan. L. 108–357 added par. (8).

1984—Puspan. 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.

Statutory Notes and Related Subsidiaries

Effective Date of 2008 Amendment

Puspan. L. 110–343, div. B, title II, § 206(span), Oct. 3, 2008, 122 Stat. 3839, provided that:

“The amendment made by this section [amending this section] shall apply to sales or installations after the date of the enactment of this Act [Oct. 3, 2008].”

Effective Date of 2004 Amendment

Puspan. L. 108–357, title VIII, § 851(a)(2), Oct. 22, 2004, 118 Stat. 1607, provided that:

“The amendment made by this subsection [amending this section] shall take effect on the day after the date of the enactment of this Act [Oct. 22, 2004].”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Puspan. L. 97–424, to which such amendment relates, see section 736 of Puspan. L. 98–369, set out as a note under section 4051 of this title.