View all text of Subchapter A [§ 4401 - § 4405]
§ 4402. Exemptions
No tax shall be imposed by this subchapter—
(1) Parimutuels
(2) Coin-operated devices
(3) State-conducted lotteries, etc.
(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85–859, title I, § 152(b), Sept. 2, 1958, 72 Stat. 1305; Pub. L. 89–44, title IV, § 405(a), title VIII, § 813(a), June 21, 1965, 79 Stat. 149, 170; Pub. L. 94–455, title XII, § 1208(a), Oct. 4, 1976, 90 Stat. 1709; Pub. L. 95–600, title V, § 521(c)(1), Nov. 6, 1978, 92 Stat. 2884.)