26 U.S.C. § 4291 | Cases where persons receiving payment must collect tax

Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.

Aug. 16, 1954, ch. 736 68A Stat. 511 July 25, 1956, ch. 725, § 4(c)70 Stat. 646 Pub. L. 85–859, title I, § 131(g)Sept. 2, 195872 Stat. 1287 Pub. L. 89–44, title III, § 305(a)June 21, 196579 Stat. 148 Pub. L. 91–258, title II, § 205(c)(3)May 21, 197084 Stat. 242(, ; , ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 91–2581970— substituted “section 4263(a)” for “section 4264(a)”.

Pub. L. 89–441965— struck out reference to section 4231 and struck out sentence referring to tax imposed on life memberships by section 4241.

Pub. L. 85–8591958— substituted “Except as otherwise provided in sections 3241 and 4262(a)” for “Except as provided in section 4264(a)”.

July 25, 19561956—Act , inserted “Except as provided in section 4264(a)”, and struck out provisions which related to collection of tax where payment specified in section 4261 was made outside the United States for a prepaid order, exchange order, or similar order.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Pub. L. 91–258July 1, 1970section 211(a) of Pub. L. 91–258 section 4041 of this titleAmendment by effective on , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44, title VII, § 701(b)(1)June 21, 196579 Stat. 156

“(A)

section 6040 of this titleDecember 31, 1965 The amendments made by sections 301 and 305 [repealing sections 4231 to 4234 and 4241 to 4243 of this title and amending this section and ] insofar as they relate to the taxes imposed by section 4231 of the Code, shall apply with respect to admissions, services, or uses after noon, .

“(B)

The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4241 of the Code, shall apply with respect to—

“(i)

January 1, 1966 dues and membership fees attributable to periods beginning on or after ;

“(ii)

January 1, 1966 initiation fees (other than initiation fees to which clause (iii) applies) and amounts paid for life memberships attributable to memberships beginning on or after ;

“(iii)

July 1, 1965 initiation fees paid on or after , to a new club or organization which first makes its facilities available to members on or after such date; and

“(iv)

January 1, 1966 in the case of amounts described in section 4243(b) of the Code, 3-year periods beginning on or after .”

, , , provided that:

Effective Date of 1958 Amendment

Pub. L. 85–859Sept. 2, 1958section 1(c) of Pub. L. 85–859Sept. 2, 195872 Stat. 1275Amendment by effective on first day of first calendar quarter which begins more than 60 days after , see , , .

Effective Date of 1956 Amendment

July 25, 1956July 25, 1956July 25, 1956section 4261 of this titleAmendment by act , applicable to amounts paid on or after first day of first month which begins more than sixty days after , for transportation commencing on or after such first day, see section 6 of act , set out as a note under .