Rev. Rul. 57-157

Advice has been requested whether miniature pool tables are subject to the occupational tax on bowling alleys, billiard and pool tables imposed by section 4471 of the Internal Revenue Code of 1954.

There are many miniature tables on the market which resemble pool tables but which are designed primarily for use by children. These tables, because of their small size and general design, are not adaptable for use in playing the regular game of pool and are considered to be more in the category of toys. Other tables, though smaller in dimentables tables, though smaller in dimensions in proportion to regular tables and are of sufficient size so that they are used both by adults and children in playing the standard game of pool. Some of these are provided by hotels for the use of their guests, while others are used in the recreational programs of various institutions.

Section 4471 of the Code imposes a special tax to be paid by every person who operates a bowling alley, billiard table, or pool table. That provsion of the statute contains no definition of the term `pool table.' However, section 4161 of the Code imposes a manufacturers excise tax on billiard and pool tables measuring 45 inches overall or more in length. While this latter provision of the statute has no direct relationship to the occupational tax, the size limitation contained therein seems to provide a reasonable basis for distinguishing between those tables used in playing the standard game of pool and those tables which should be considered to be more in the nature of children's toys.

It is held, therefore, that the occupational tax imposed by section 4471 is applicable to any miniature pool table that measures 45 inches or more in overall length.