For exception for a sale to an Indian tribal government (or its subdivision) for the exclusive use of an Indian tribal government (or its subdivision), see section 7871.
Aug. 16, 1954, ch. 736 68A Stat. 496 June 29, 1956, ch. 462 70 Stat. 391 Pub. L. 89–44, title II, § 208(f)79 Stat. 141 Pub. L. 94–455, title XIX, § 1904(a)(5)90 Stat. 1811 Pub. L. 97–473, title II, § 202(b)(8)96 Stat. 2610 Pub. L. 98–369, div. A, title VII, § 735(c)(11)98 Stat. 983 Pub. L. 99–514, title XVIII, § 1899A(49)100 Stat. 2961 (, , § 4226; renumbered § 4227, , title II, § 207(a), ; amended , , ; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 99–5141986— amended section generally, substituting “reference” for “references” in section catchline, struck out par. (1) designation, substituted “exception” for “exemption”, and struck out par. (2) relating to cross reference to credit for taxes on tires.
Pub. L. 98–3691984—Par. (2). struck out “and tubes” after “on tires”.
Pub. L. 97–4731983— designated existing provisions as par. (2) and added par. (1).
Pub. L. 94–4551976— struck out pars. (1) and (3) relating to cross references to exemption from tax in case of certain sales to the United States and to administrative provisions of general applicability, respectively.
Pub. L. 89–441965—Par. (2). struck out “and automobile radio and television receiving sets,” after “tires and inner tubes,”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–369Pub. L. 97–424section 736 of Pub. L. 98–369section 4051 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of , to which such amendment relates, see , set out as a note under .
Effective Date of 1983 Amendment
Pub. L. 97–473section 204(5) of Pub. L. 97–473section 7871 of this titleFor effective date of amendment by , see , set out as an Effective Date note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1904(d) of Pub. L. 94–455section 4041 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(a) of Pub. L. 89–44section 4161 of this titleAmendment by applicable with respect to articles sold on or after , except insofar as such amendments related to the taxes imposed by sections 4061(b), 4091, and 4131 and, as to such taxes, applicable with respect to articles sold on or after , see , set out as a note under .