Rev. Rul. 58-491

Advice has been requested whether the electric floor polisher and waxer described below is an appliance of the household type.

A company manufactures a floor polisher and waxer weighing over thirty pounds, with a sixteen-inch brush spread and a one-half horsepower motor. It is a twin-brush model without wheels and can be operated with one hand. It is sold as a light `commercial' model for use in commercial establishments and large homes. It is distributed almost exclusively for nonhousehold use and is advertised almost exclusively in commercial publications rather than consumer publications. It can be operated on either AC or DC current and is sold to distributors at the same discount rate as other models which are sold as `household' polishers.

Section 4121(a) of the Internal Revenue Code of 1954 imposes a tax upon the sale by the manufacturer, producer, or importer of certain articles of the household type, including electric floor polishers and waxers. Section 316.110(b)(2) of Regulations 46, made applicable to the 1954 Code by Treasury Decision 6091, C.B. 1954-2, 47, states that an article is considered to be of the household type `if it has an actual practical commercial fitness for household use or if it is specifically designed and constructed for use in the household.'

Electric floor polishers and waxers which are intended for commercial use, advertised in commercial publications rather than consumer publications, and distributed and used almost exclusively as nonhousehold polishers are not `specifically designed and constructed for use in the household.' Furthermore, a polisher which is advertised and distributed in his manner and which weighs more than thirty pounds has no `actual practical commercial fitness for household use.' Accordingly, it is held that the polisher described above is not an article of the household type within the meaning of section 316.110(b)(2) of Regulations 46. Therefore, it is not subject to the manufacturers excise tax imposed by section 4121(a) of the Code.