§ 4053. Exemptions
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/usc/title-26/section-4053A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No tax shall be imposed by section 4051 on any of the following articles:
(1)Camper coaches bodies for self-propelled mobile homes Any article designed—
(A)to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and
(B)to be used primarily as living quarters or camping accommodations.
(2)Feed, seed, and fertilizer equipment Any body primarily designed—
(A)to process or prepare seed, feed, or fertilizer for use on farms,
(B)to haul feed, seed, or fertilizer to and on farms,
(C)to spread feed, seed, or fertilizer on farms,
(D)to load or unload feed, seed, or fertilizer on farms, or
(E)for any combination of the foregoing.
(3)House trailers Any house trailer.
(4)Ambulances, hearses, etc. Any ambulance, hearse, or combination ambulance-hearse.
(5)Concrete mixers Any article designed—
(A)to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis, and
(B)to be used to process or prepare concrete.
(6)Trash containers, etc. Any box, container, receptacle, bin or other similar article—
(A)which is designed to be used as a trash container and is not designed for the transportation of freight other than trash, and
(B)which is not designed to be permanently mounted on or permanently affixed to an automobile truck chassis or body.
(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.
(8)Mobile machinery Any vehicle which consists of a chassis—
(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,
(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
(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.
(9)Idling reduction device Any device or system of devices which—
(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
(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.
(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; amended Pub. L. 98–369, div. A, title VII, § 735(b)(1), July 18, 1984, 98 Stat. 981; Pub. L. 108–357, title VIII, § 851(a)(1), Oct. 22, 2004, 118 Stat. 1607; Pub. L. 110–343, div. B, title II, § 206(a), Oct. 3, 2008, 122 Stat. 3839.)
Connections5 cite this · traces to 2
Cited by 5 sections
statutes-at-large
- Public Law 97–424To authorize appropriations for construction of certain highways in accordance with title 23, United States Code, for highway safety, for mass transportation in urban and rural areas, and for other purposes
- Public Law 85–859
- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 110–343To provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend the Internal Revenue Code of 1986 to provide incentives
Traces to 2 documents
21 references not yet in our index
- Pub. L. 97–424, title V, § 512(b)(1)
- 96 Stat. 2176
- Pub. L. 98–369, div. A, title VII, § 735(b)(1)
- 98 Stat. 981
- Pub. L. 108–357, title VIII, § 851(a)(1)
- 118 Stat. 1607
- Pub. L. 110–343, div. B, title II, § 206(a)
- 122 Stat. 3839
- Aug. 16, 1954, ch. 736
- 68A Stat. 479
- Pub. L. 85–859, title I, § 104
- 72 Stat. 1276
- Pub. L. 94–455, title XIX, § 1904(a)(1)(D)
- 90 Stat. 1811
- Pub. L. 110–343
- Pub. L. 108–357
- Pub. L. 98–369
- Pub. L. 110–343, div. B, title II, § 206(b)
- Pub. L. 108–357, title VIII, § 851(a)(2)
- Pub. L. 97–424
- section 736 of Pub. L. 98–369
Citation graph
cites case law
§ 4053
Exemptions
Stat.×5
Pub. L.Pub. L. 97–424, title V, § 512(b)(1)
Stat.96 Stat. 2176
Pub. L.Pub. L. 98–369, div. A, title VII, § 735(b)(1)
Stat.98 Stat. 981
Pub. L.Pub. L. 108–357, title VIII, § 851(a)(1)
Cites 23 · showing 7Cited by 5 across 1 source