Rev. Rul. 54-101

Articles which constitute toilet preparations within the meaning of section 2402 of the Internal Revenue Code are subject to the tax imposed by that section even though sold for use as theatrical makeup. Articles taxable as toilet preparations include face creams, toilet powders, lipsticks, rouges, eyebrow and eyelash mascara, eye shadow creams, and other preparations which are commonly and commercially known and sold in the trade for toilet purposes. However, such items as grease paints, clown white, nose putty, black wax, blackface for minstrel makeup, and spirit gum are not considered to be toilet preparations within the meaning of section 2402 of the Code and are not subject to the tax imposed by that section.