Rev. Rul. 60-208

Advice has been requested concerning whether the manufacturers excise tax on certain electric, gas, or oil appliances of the household type applies to the rotisserie described below.

A manufacturer produces and sells a rotisserie which is to be used for roasting by placing it on a top burner of a gas range. The rotisserie is equipped with an electric motor for turning the spit. However, since it has no self-contained heat source, it cannot be used independently as a cooking or warming appliance. The rotisserie is not designed as a part of any particular range; however, it can be used only with a range which provides an adequate source of heat.

Section 4121 of the Internal Revenue Code of 1954 imposes a tax upon the sale by the manufacturer, producer, or importer of certain enumerated articles of the household type, including electric, gas, or oil appliances of the type used for cooking, warming, or keeping warm food or beverages for consumption on the premises. That section provides that the enumerated articles include any parts or accessories therefor sold on or in connection with the sale of such taxable articles.

The rotisserie described above does not come within the scope of any of the articles enumerated in section 4121 of the Code. Therefore, the tax imposed by that section does not apply to separate sales of the rotisserie by the manufacturer thereof.

Certain types of built-in rotisseries, such as those designed for use in range ovens, are considered to be parts or accessories for the taxable ranges for which they are designed and with which they are sold. On the other hand, cooking utensils, such as pots, pans, skillets, teakettles, or other articles which have no self-contained heat source, are not considered to be parts or accessories for taxable ranges merely because such utensils are primarily used on taxable ranges of one type or another. The rotisserie described in the instant case is considered to be more in the nature of these cooking utensils than a part or accessory for any particular taxable range.

Accordingly, it is held that the manufacturers excise tax imposed by section 4121 of the Code does not apply to the manufacturer's sale of this rotisserie even though it is sold in combination with a taxable range.