Rev. Rul. 62-50
Rev. Rul. 62-50; 1962-1 C.B. 204
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 72-622
Various companies manufacture and sell so-called `telescopic clothes hanger bars' which are designed for use in hanging clothes over the rear seats of passenger automobiles. For purposes of temporary across-the-car installation, the ends of these bars are equipped with rings or other devices by which they can be attached to the clothes hanger hooks in most automobiles or wedged over the window frame or the trim. The length of these bars can be adjusted to fit the interior width of various automobiles. In addition to automotive use, these clothes hanger bars can be used in closets, storage rooms, etc., by fastening hooks or similar devices to the walls. Accordingly, they are advertised for both automotive and home use. However, it has been determined that such devices are used primarily in connection with automobiles. Held , since the clothes hanger bars described above are designed to be attached to automobiles and are primarily used in connection with automobiles, they are automobile `parts or accessories' for purposes of the manufacturers excise tax. Therefore, sales of the bars by the manufacturers thereof are subject to the manufacturers excise tax imposed by section 4061(b) of the Internal Revenue Code of 1954.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available