Rev. Rul. 60-150

Advice has been requested whether the manufacturers excise tax imposed on the manufacturer's sale of certain electric, gas, and oil appliances applies to a portable electric room humidifier which contains an electric blower fan.

Section 4121 of the Internal Revenue Code of 1954 imposes a tax on the sale by the manufacturer, producer, or importer of certain enumerated article of the household type (including in each case parts or accessories therefor sold on or in connection with the sale thereof). The enumeration includes `electric dehumidifiers,' `electric exhaust blowers,' and `electric direct-motor and belt-driven fans and air circulators.'

Electric humidifiers are not included in the list of taxable articles under section 4121 of the Code. Accordingly, an electric humidifier is not subject to the tax imposed by this section. Moreover, the tax imposed by section 4121 does not apply to the electric blower fan because it is not designed and adapted to be operated as an independent unit, but is an integral part of the nontaxable humidifier.

Therefore, it is held that the manufacturers excise tax on the sales of certain electric, gas, and oil appliances does not apply to the manufacturer's sale of a portable electric room humidifier or to an electric blower fan contained therein.