Rev. Rul. 56-423

A heavy duty, riding, power lawn mower, with a cutting width of 21 inches, is equipped with a power unit that supplies its cutting and propelling action. It is designed for use in mowing home lawns, but it is also used in mowing school lawns, cemeteries, and large acreages. It is sold for a price above the usual price range of other power lawn mowers of the household type. Held, the above-described mower is a power lawn mower of the household type and is subject to the tax imposed by section 4121(a) of the Internal Revenue Code of 1954 when sold by the manufacturer. Neither the price of the mower nor the fact that it is a riding mower has any bearing on the classification of the article for tax purposes. See See Rev. Rul. 116, C.B. 1953-1, 465.