Rev. Rul. 62-209

A company manufactures and sells so-called `battery booster cables,' which are designed for use in transferring electrical energy from a `live' storage battery to a battery which has become weak or discharged. These cables, which are sold in pairs, are produced in various lengths. Each cable consists of an insulated flexible electrical conductor (the most common being four-gauge or six-gauge stranded copper or aluminum) at each end of which is a spring-loaded, pliers-type clamp made of copper, brass, or copper-coated steel.

Particularly since the advent of automatic transmissions in automobiles, these battery booster cables have been sold in increasing numbers to motorists to be carried in automobiles for use in starting the motor of a vehicle with a weak or discharged battery. When so used, the cable clamps are attached to the terminals of the `live' battery in an assisting vehicle and to the terminals of the battery in a stalled vehicle. The predominant use of these cables is in connection with automobile, and the manufacturer's methods of packaging, advertising, and selling the cables are primarily directed to this use. However, the manufacturer also advertises the cables as being suitable for use in starting other articles such as marine engines and outboard motors.

Held , the battery booster cables described above are automobile `parts or accessories' within the meaning of section 4061(b) of the Internal Revenue Code of 1954, since they are designed to be used in connection with the motor vehicle articles taxable under section 4061(a) of the Code. Moreover, the primary use of the cables is in connection with such articles. Therefore, the tax imposed by section 4061(b) of the Code applies to these battery booster cables when sold by the manufacturer.

Under the authority contained in section 7805(b) of the Code, this Revenue Ruling shall apply with respect to sales by the manufacturer made on and after February 1, 1963.