Rev. Rul. 65-170

Section 4191 of the Internal Revenue Code of 1954 which imposes a tax upon the sale by the manufacturer, producer, or importer of certain enumerated business machines and combinations thereof does not apply to a machine for sharpening knives, scissors, and pencils, which machine is designed, manufactured, and sold exclusively for home use.

Basis for computing the manufacturers excise tax on the manufacturers' sales, at retail, of certain `old model' typewriters the established retail list prices of which have been reduced for various reasons. See Rev. Rul. 65-9, page 491.