Amendments
2021—Subsec. (a). Pub. L. 117–58 substituted “October 1, 2028” for “October 1, 2022” in concluding provisions.
2019—Subsec. (a). Pub. L. 116–94 struck out last sentence of concluding provisions which read as follows: “In the case of the tax imposed by section 4191, paragraphs (3), (4), (5), and (6) shall not apply.”
2018—Subsec. (a). Pub. L. 115–141 deleted comma after “section 4051” in concluding provisions.
2015—Subsec. (a). Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016” in concluding provisions.
2014—Subsec. (a). Pub. L. 113–295, § 221(a)(103)(B)(i)(II), struck out “In the case of taxes imposed by subchapter A of chapter 31, paragraphs (1), (3), (4), and (5) shall not apply.” after “regulations prescribe.” in concluding provisions.
Pub. L. 113–295, § 221(a)(103)(B)(i)(I), substituted “subchapter” for “subchapter A or” in introductory provisions.
Subsec. (c). Pub. L. 113–295, § 221(a)(103)(B)(i)(III), struck out “4001(c), 4001(d), or” after “tax under section”.
Subsec. (d)(1). Pub. L. 113–295, § 221(a)(103)(B)(i)(I), substituted “subchapter” for “subchapter A or”.
2012—Subsec. (a). Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012” in concluding provisions.
Pub. L. 112–140, §§ 1(c), 402(c), temporarily substituted “July 7, 2012” for “July 1, 2012” in concluding provisions. See Effective and Termination Dates of 2012 Amendment note below.
Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012” in concluding provisions.
2011—Subsec. (a). Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011” in concluding provisions.
2010—Subsec. (a). Pub. L. 111–152 inserted at end of concluding provisions “In the case of the tax imposed by section 4191, paragraphs (3), (4), (5), and (6) shall not apply.”
2006—Subsec. (a). Pub. L. 109–280, § 1207(b)(2), (3)(A), in concluding provisions, substituted “Paragraphs (4), (5), and (6)” for “Paragraphs (4) and (5)” and inserted at end “In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.” See Codification note above.
Subsec. (a)(6). Pub. L. 109–280, § 1207(b)(1), added par. (6). See Codification note above.
2005—Subsec. (a). Pub. L. 109–59 substituted “2011” for “2005” in concluding provisions.
2004—Subsec. (a). Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091” in introductory provisions.
1998—Subsec. (a). Pub. L. 105–178 substituted “2005” for “1999” in concluding provisions.
Subsec. (c). Pub. L. 105–206 substituted “4053(6)” for “4053(a)(6)”.
1993—Subsec. (c). Pub. L. 103–66 substituted “4001(d)” for “4002(b), 4003(c), 4004(a)”.
1991—Subsec. (a). Pub. L. 102–240 substituted “1999” for “1995” in concluding provisions.
1990—Subsec. (a). Pub. L. 101–508, § 11221(b), substituted “subchapter A or C of chapter 31” for “section 4051” in introductory provisions and inserted at end “In the case of taxes imposed by subchapter A of chapter 31, paragraphs (1), (3), (4), and (5) shall not apply.”
Pub. L. 101–508, § 11211(d)(3), substituted “1995” for “1993” in concluding provisions.
Subsec. (c). Pub. L. 101–508, § 11221(d)(1), substituted “section 4001(c), 4002(b), 4003(c), 4004(a), or 4053(a)(6)” for “section 4053(a)(6)”.
Subsec. (d)(1). Pub. L. 101–508, § 11221(d)(2), substituted “taxes imposed by subchapter A or C of chapter 31” for “the tax imposed by section 4051”.
1989—Subsec. (c). Pub. L. 101–239 struck out “or 4083” after “4053(a)(6)”.
1987—Subsec. (a). Pub. L. 100–203, § 10502(d)(4), substituted “(other than under section 4121, 4081, or 4091) on the sale by the manufacturer” for “(other than under section 4121 or section 4081 (at the Highway Trust Fund financing rate)) on the sale by the manufacturer” in introductory text.
Pub. L. 100–203, § 9201(b)(1), inserted at end “In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe.”
Pub. L. 100–17 substituted “1993” for “1988”.
1986—Subsec. (a). Pub. L. 99–514, as amended by Pub. L. 99–499, § 521(d)(4)(B), in introductory text, inserted “or section 4081 (at the Highway Trust Fund financing rate)” after “section 4121” as the probable intent of Congress, notwithstanding directory language that the insertion be made before “section 4121”, and substituted “or 4071” for “4071, or 4081 (at the Highway Trust Fund financing rate)” in last sentence.
Pub. L. 99–499, § 521(d)(4)(A), inserted “(at the Highway Trust Fund financing rate)” after “4081” in last sentence.
1984—Subsec. (a). Pub. L. 98–369, § 735(c)(8)(A), inserted “(or under section 4051 on the first retail sale)”.
Subsec. (c). Pub. L. 98–369, § 735(c)(8)(B), substituted “section 4053(a)(6)” for “section 4063(a)(6) or (7), 4063(b), 4063(e),”.
Subsec. (d)(1). Pub. L. 98–369, § 735(c)(8)(C), inserted “, and, in the case of the tax imposed by section 4051, includes the retailer with respect to the first retail sale”.
Subsec. (d)(6). Pub. L. 98–369, § 735(c)(8)(D)(i), struck out provision at end that for purposes of subparagraph (B), the rebuilding of a part or accessory which is exempt from tax under section 4063(c) shall not constitute the manufacture or production of such part or accessory.
Subsec. (d)(6)(A). Pub. L. 98–369, § 735(c)(8)(D)(ii), (iv), struck out “(other than an article referred to in subparagraph (B))” after “such article”, and inserted “or” at end.
Subsec. (d)(6)(B), (C). Pub. L. 98–369, § 735(c)(8)(D)(i), (iii), redesignated subpar. (C) as (B) and struck out former subpar. (B) which related to parts or accessories taxable under former section 4061(b) of this title.
Subsec. (e)(2). Pub. L. 98–369, § 735(c)(8)(E), (F), struck out “and tubes” from heading, and in text struck out “or inner tube” and “or tube”, as the case may be, after “tire” wherever appearing.
Subsec. (e)(3) to (6). Pub. L. 98–369, § 735(c)(8)(G), added par. (3), struck out par. (4) which related to bicycle tires or tubes sold to bicycle manufacturers in general, the definition of a bicycle tire, and proof, struck out par. (5) which related to tires, tubes and tread rubber used on intercity, local, and school buses, and struck out par. (6) which related to bus parts and accessories.
1983—Subsec. (a). Pub. L. 97–424, § 516(b)(2), inserted provision that, in the case of taxes imposed by section 4051, 4071, or 4081, pars. (4) and (5) shall not apply on and after Oct. 1, 1988.
Subsec. (c). Pub. L. 97–424, § 515(b)(1), substituted “or 4083” for “4083, or 4093” after “4063(e),”.
1980—Subsec. (e)(6). Pub. L. 96–222 inserted provisions respecting selling by a purchaser or a second purchaser.
1978—Subsec. (a). Pub. L. 95–618, § 201(c)(1), inserted provision that paragraphs (4) and (5) not apply to the tax imposed by section 4064.
Pub. L. 95–227 inserted “(other than under section 4121)” after “this chapter”.
Subsec. (c). Pub. L. 95–600 substituted “4063(b), 4063(e),” for “4063(b),”.
Subsec. (d)(7). Pub. L. 95–618, § 233(c)(2), added par. (7).
Subsec. (e)(5). Pub. L. 95–618, § 233(c)(1), substituted provisions relating to the applicability of the taxes imposed by section 4071(a)(1) and (3) in the case of tires or inner tubes for tires sold for use by the purchaser on or in connection with a qualified bus and the tax imposed by section 4071(a)(4) in the case of tread rubber sold for use by the purchaser in the recapping or retreading of any tire to be used by the purchaser on or in connection with a qualified bus for provisions relating to the applicability of the tax imposed by section 4061(a) to a bus sold to any person for use exclusively in transporting students and employees of schools operated by State or local governments or by nonprofit educational organizations.
Subsec. (e)(6). Pub. L. 95–618, § 232(a), added par. (6).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1971—Subsec. (c). Pub. L. 92–178 inserted reference to section 4063(a)(6) or (7).
1969—Subsec. (d)(5). Pub. L. 91–172 substituted “section 170(b)(1)(A)(ii)” for “section 503(b)(2)”.
1965—Subsec. (d)(6)(B). Pub. L. 89–44, § 208(d)(1), struck out “a radio or television component taxable under section 4141, or a camera lens taxable under section 4171,”.
Subsec. (d)(6). Pub. L. 89–44, § 801(c), inserted sentence providing that for purpose of subpar. (B), the rebuilding of a part or accessory which is exempt from tax under section 4063(c) shall not constitute the manufacture or production of such part or accessory.
Subsec. (e)(2). Pub. L. 89–44, § 208(d)(2)–(5), struck out reference to automobile receiving sets from catchline and wherever appearing in subpars. (A) to (C), and reference to tax imposed under section 4141 of this title from subpars. (A) and (C).
Subsec. (e)(3). Pub. L. 89–44, § 208(d)(6), struck out par. (3) which related to musical instruments sold for religious use.
Subsec. (e)(5). Pub. L. 89–44, § 801(d)(1), added par. (5).
Subsec. (f). Pub. L. 89–44, § 208(d)(7), struck out subsec. (f) which related to sales of mechanical pencils and pens for export.
1961—Subsec. (d)(6)(C). Pub. L. 87–61 added subpar. (C).
1960—Subsec. (d)(4). Pub. L. 86–624 substituted “any State, any political subdivision thereof, or the District of Columbia” for “any State, Hawaii, the District of Columbia, or any political subdivision of any of the foregoing”.
Subsec. (e)(4). Pub. L. 86–418 added par. (4).
1959—Subsec. (d)(4). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.
Subsec. (d)(5). Pub. L. 86–344 included in definition of “nonprofit educational organization” a school operated as an activity of certain organizations exempt from the income tax and having a regular situs, faculty, curriculum and student body.