Rev. Rul. 67-232

Advice has been requested as to whether the article described in Situation (3) of Revenue Ruling 60-39, C.B. 1960-1, 406, comes within the exemption from tax provided for camper coaches by section 4063(a)(1) of the Internal Revenue Code of 1954. Revenue Ruling 60-39 has been modified by Revenue Ruling 66-163, C.B. 1966-1, 252, which sets forth a new position with respect to Situations (1) and (2) .

Revenue Ruling 60-39 describes the article in question here as `* * * a one-piece top which is designed to be mounted on the body of a pickup automobile truck. The top is constructed so that it may be attached to the truck body sides by four bolts When it is installed, the top, together with the truck body sides and the truck floor, provides a waterproof and theftproof area which can be used for sleeping quarters. It has windows and a rear door and can be equipped with swing-up bunks, mattresses, and a dome light.'

Articles similar in appearance to the top described in Revenue Ruling 60-39 are being designed and held out for sale by manufacturers for recreational uses such as camping, fishing, and hunting. Some of these tops are elaborately styled and are sometimes sold by the manufacturer with accessories such as detachable bunks, mattresses, table, stove, and refrigerator to provide for the users convenience. Other tops are comparatively rudimentary and could reasonably be used only for protecting the load being transported. However, all of these tops have one distinguishing feature in common which is that, in order to be functional, they must be used in connection with a pickup truck. The truck body sides and floor provide the dimensional area necessary for the use of the tops. Standing alone, off the truck, the tops would not be functional.

The exemption from tax imposed by section 4061 of the Code, provided by section 4063(a)(1) with respect to camper coaches, is for articles designed to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and to be used primarily as living quarters.

For purposes of the above exemption with respect to camper coaches, it is the position of the Internal Revenue Service that the articles have a practical, preponderant use as living quarters. Such an article must be complete in itself and cannot depend on the body of a pickup truck for that completeness. To come within the exemption for camper coaches the article must be able to function as living quarters as well off the truck as it does mounted on the truck.

The top described in Situation (3) of Revenue Ruling 60-39, and similar tops are not complete in themselves and, therefore, they do not come within the exemption from tax provided by section 4063(a)(1) of the Code. Accordingly, as held in Revenue Ruling 60-39, such articles are subject to the tax imposed by section 4061(b)(1) of the Code when sold by the manufacturer, producer, or importer. These taxable tops include all integral parts thereof, such as dome lights and doors.

On the other hand, the bunks, mattresses, table, stove, refrigerator, and other accessorial equipment provided for nontransportation purposes sometime sold with tops by manufacturers of the tops are not parts or accessories for motor vehicles and are therefore not subject to the tax imposed by section 4061(b)(1) of the Code.

Revenue Ruling 60-39, as modified, is hereby superseded.