(e) Rate reduction On and after October 1, 1984 (1) the taxes imposed by subsections (a) and (b) shall be 112 cents a gallon, and (2) the second and third sentences of subsections (a) and (b) shall not apply. (f) Exemption for farm use (1) EXEMPTION.-Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this section on any liquid sold for use or used on a farm for farming purposes. (2) Use on a FARM FOR FARMING PURPOSES.-For purposes of paragraph (1) of this subsection, use on a farm for farming purposes shall be determined in accordance with paragraphs (1), (2), and (3) of section 6420 (c). (g) Other exemptions Under regulations prescribed by the Secretary, no tax shall be imposed under this section— (1) on any liquid sold for use or used as supplies for vessels or aircraft (within the meaning of section 4221 (d) (3)); (2) with respect to the sale of any liquid for the exclusive use of any State, any political subdivision of a State, or the District of Columbia, or with respect to the use by any of the foregoing of any liquid as a fuel; (3) upon the sale of any liquid for export, or for shipment to a possession of the United States, and in due course so exported or shipped; and (4) with respect to the sale of any liquid to a nonprofit educational organization for its exclusive use, or with respect to the use by a nonprofit educational organization of any liquid as a fuel. For purposes of paragraph (4), the term 'nonprofit educational organization' means an educational organization described in section 170(b) (1) (A) (ii) which is exempt from income tax under section 501 (a). The term also includes a school operated as an activity of an organization described in section 501 (c) (3) which is exempt from income tax under section 501 (a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. (h) Exemption for use by certain aircraft museums (1) EXEMPTION.-Under regulations prescribed by the Secretary, no tax shall be imposed under this section on any liquid sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for purposes set forth in paragraph (2) (C). (2) Definition OF AIRCRAFT MUSEUM.-For purposes of this subsection, the term "aircraft museum" means an organization (A) described in section 501(c)(3) which is exempt from income tax under section 501 (a). (B) operated as a museum under charter by a State or the District of Columbia, and (C) operated exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II. (i) Registration If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnishes such information in respect of the use of the liquid) as the Secretary shall by regulations provide. (j) Sales by United States, etc. The taxes imposed by this section shall apply with respect to liquids sold at retail by the United States, or by any agency or instrumentality of the United States, unless sales by such agency or instrumentality are by statute specifically exempted from such taxes. (k) Fuels containing alcohol (1) IN GENERAL.-Under regulations prescribed by the Secretary, no tax shall be imposed by this section on the sale or use of any liquid fuel at least 10 percent of which consists of alcohol (as defined by section 4081 (c) (3)). (2) LATER SEPARATION.-If any person separates the liquid fuel from a mixture of the liquid fuel and alcohol on which tax was not imposed by reason of this subsection, such separation shall be treated as a sale of the liquid fuel. (Aug. 16, 1954, ch. 736, 68A Stat. 478; Mar. 30, 1955, ch. 18 § 3(a) (1), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a) (1), 70 Stat. 66; Apr. 2, 1956, ch. 160 § 2(a) (1), 70 Stat. 89; June 29, 1956, ch. 462, title II, § 202, 70 Stat. 387; Sept. 2, 1958, Pub. L. 85-859, title I, § 119(b) (1), 72 Stat. 1286; Sept. 21, 1959, Pub. L. 86-342, title II, § 201(b), 73 Stat. 613; June 29, 1961, Pub. L. 87-61, title II, § 201 (a), (c), (d), 75 Stat. 123; June 21, 1965, Pub. L. 89-44, title VIII, § 802 (a) (2), 79 Stat. 159; May 21, 1970, Pub. L. 91-258, Title II, § 202, 84 Stat. 237; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303(a)(1), (2), 84 Stat. 1743; May 5, 1976, Pub. L. 94-280, Title III, § 303 (a) (1), (2), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, Title XIX, §§ 1904 (a) (1) (B), (C) 1906 (b) (13) (A), 90 Stat. 1810, 1811, 1834; Oct. 17, 1976, Pub. L. 94-530, § 1(a), 90 Stat. 2487; Nov. 6, 1978, Pub. L. 95-599, Title V, § 502(a) (1), (b), 92 Stat. 2756, 2757; Nov. 6, 1978, Pub. L. 95-600, Title VII, § 703 (1), 92 Stat. 2942; Nov. 9, 1978, Pub. L. 95-618, Title II, §§ 221 (b) (1), 222 (a) (2), 233 (a) (3) (B), 92 Stat. 3185, 3187, 3191. Chapter 32.-MANUFACTURERS EXCISE TAXES Sec. 4061. Imposition of tax. (a) Trucks, buses, tractors, etc. (1) TAX IMPOSED.-There is hereby imposed upon the following articles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof) sold by the manufacturer, producer, or importer a tax of 10 percent of the price for which so sold, except that on and after October 1, 1984, the rate shall be 5 percent Automobile truck chassis. Automobile truck bodies. Automobile bus chassis. Automobile bus bodies. Truck and bus trailer and semitrailer chassis. Truck and bus trailer and semitrailer bodies. Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. A sale of an automobile truck, bus, truck or bus trailer or semitrailer shall, for the purposes of this subsection, be considered to be a sale of a chassis and of a body enumerated in this subsection. (2) EXCLUSION FOR LIGHT-DUTY TRUCKS, ETC.-The tax imposed by paragraph (1) shall not apply to a sale by the manufacturer, producer, or importer of the following articles suitable for use with a vehicle having a gross vehicle weight of 10,000 pounds or less (as determined under regulations prescribed by the Secretary or his delegate) Automobile truck chassis. Automobile truck bodies. Automobile bus chassis. Automobile bus bodies. Truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer having a gross vehicle weight of 10,000 pounds or less (as so determined). (b) Parts and accessories (1) Except as provided in paragraph (2), there is hereby imposed upon parts or accessories (other than tires and inner tubes) for any of the articles enumerated in subsection (a) (1) sold by the manufacturer, producer, or importer a tax equivalent to 8 percent of the price for which so sold, except that on and after October 1, 1984, the rate shall be 5 percent. (2) No tax shall be imposed under this subsection upon any part or accessory which is suitable for use (and ordinarily is used) on or in connection with, or as a component part of, any chassis or body for a passenger automobile, any chassis or body for a trailer or semitrailer suitable for use in connection with a passenger automobile, or a house trailer. (Aug. 16, 1954, ch. 736, 68A Stat. 481; Mar. 30, 1955, ch. 18, § 3(a) (2), 69 Stat. 14; Aug. 12, 1955, ch. 865, § 1, 69 Stat. 709; Mar. 29, 1956, ch. 115, § 3(a) (2), 70 Stat. 66; June 29, 1956, ch. 462, title II, § 203, 70 Stat. 388; Mar. 29, 1957, Pub. L. 85-12, § 3(a) (1), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, § 3(a) (1), 72 Stat. 259; June 30, 1959, Pub. L. 86–75, § 3(a) (1), 73 Stat. 157; June 30, 1960, Pub. L. 86-564, title II, § 202(a) (1), 74 Stat. 290; June 29, 1961, Pub. L. 87-61, title II, § 204, 75 Stat. 126; June 30, 1961, Pub. L. 87-72, § 3(a) (1), 75 Stat. 193; June 28, 1962, Pub. L. 87-508, § 3(a) (1), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, § 3(a) (1), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, § 2(a) (1), 78 Stat. 237; June 21, 1965, Pub. L. 89-44, title II, § 201, 79 Stat. 136; Mar. 15, 1966, Pub. L. 89-368, title II, § 201 (a), 80 Stat. 65; Apr. 12, 1968, Pub. L. 90-285, § 1(a) (1), 82 Stat. 92; June 28, 1968, Pub. L. 90–364, title I, § 105(a) (1), 82 Stat. 265; Dec. 30, 1969, Pub. L. 91-172, title VII, § 702 (a) (1), 83 Stat. 660; Dec. 31, 1970, Pub. L. 91-605, title III, § 303 (a) (3) and (4), 84 Stat. 1743; Dec. 31, 1970, Pub. L. 91-614, title II, § 201(a)(1), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92-178, title IV, § 401 (a) (1), (g) (1), 85 Stat. 530, 533; May 5, 1976, Pub. L 94–280, title III, § 303 (a) (3) and (4), 90 Stat. 456; Nov. 6, 1978, Pub. L. 95–599, Title V, § 502 (a) (2), (3), 92 Stat. 2756.) * Sec. 4063. Exemptions. (a) Specified articles (1) CAMPER COACHES; BODIES FOR SELF-PROPELLED MOBILE HOMES. The tax imposed under section 4061 shall not apply in the case of articles 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.-The tax imposed under section 4061 shall not apply in the case of any body, part or accessory 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 (3) HOUSE TRAILERS.-The tax imposed under section 4061 (a) shall not apply in the case of house trailers. (4) AMBULANCES, HEARSES, ETC.-The tax imposed by section 4061 (a) shall not apply in the case of an ambulance, hearse, or combination ambulance-hearse. (5) CONCRETE MIXERS.- -The tax imposed under section 4061 shall not apply in the case of (A) any article designed (i) to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis and (ii) to be used to process or prepare concrete, and (B) parts or accessories designed primarily for use on or in connection with an article described in subparagraph (A). (6) LOCAL TRANSIT BUSES.-The tax imposed under section 4061(a) shall not apply in the case of automobile bus chassis or automobile bus bodies which are to be used predominantly by the purchaser in mass transportation service in urban areas. (7) TRASH CONTAINERS, ETC.-The tax imposed under section 4061 (a) shall not apply in the case of any box, container, receptacle, bin, or other similar article which is to be used as a trash container and is not designed for the transportation of freight other than trash, and which is not designed to be permanently mounted on or permanently affixed to an automobile truck chassis or body, or in the case of parts or accessories designed primarily for use on, in connection with, or as a component part of any such article. (Aug. 16, 1934, c. 736, 68A Stat. 482; Aug. 11, 1955, c. 805, § 1(g), 69 Stat. 690; Oct. 13, 1964, Pub. L. 88-653, § 5(a), 78 Stat. 1086; June 21, 1965, Pub. L. 89-44, Title VIII, § 801(a), 79 Stat. 157; Dec. 31, 1970, Pub. L. 91-614, Title III, § 303 (a), 84 Stat. 1845; Dec. 10, 1971, Pub. L. 92–178, Title IV, § 401(a)(2), (g) (3), 85 Stat. 530, 533.) Sec. 4071. Imposition of tax. (a) Imposition of rate of tax There is hereby imposed upon the following articles, if wholly or in part of rubber, sold by the manufacturer, producer, or importer, a tax at the following rates: (1) Tires of the type used on highway vehicles, 10 cents a pound. (2) Other tires (other than laminated tires to which paragraph (5) applies), 5 cents a pound. (3) Inner tubes for tires, 10 cents a pound. (4) Tread rubber, 5 cents a pound. (5) Laminated tires (not of the type used on highway vehicles) which consist wholly of scrap rubber from used tire casings with an internal metal fastening agent, 1 cent a pound. (b) Special rule for manufacturers who sell at retail Under regulations prescribed by the Secretary or his delegate, if the manufacturer, producer, or importer of any tire or inner tube delivers such |