Rev. Rul. 60-308

Section 4121 of the Internal Revenue Code of 1954 imposes a tax upon the sale by the manufacturer, producer, or importer of certain enumerated electric, gas, and oil appliances of the household type (including in each case parts or accessories therefor sold on or in connection with the sale thereof). Held , since electric can openers for household use do not come within the scope of any of the articles enumerated in section 4121 of the Code, the manufacturers excise tax imposed by that section does not apply to the manufacturer's sales of electric can openers which are designed for independent operation. However, where a can opening apparatus, designed for use as an attachment for an electric mixer or other taxable article, is sold on or in connection with the taxable article, the tax applies to the total selling price of the article, including the can opening apparatus.