Rev. Rul. 58-344

Advice has been requested concerning the applicability of the manufacturers excise tax imposed under section 4121 of the Internal Revenue Code of 1954 to the sale of an electric hot plate designed for use as a china firing and enameling kiln.

An electric hot plate, or kiln, is manufactured with a special wattage heating coil and a special insulating disc in order that it may be used by hobby shops, toy stores, schools, hospitals, camps, institutions, etc., for firing china and enameling trinkets. The kiln operates at a temperature of approximately 1500 degrees Fahrenheit and will not function for cooking purposes.

Section 4121(a) of the Code imposes a tax upon the sale by the manufacturer, producer, or importer of certain household-type articles, including electric, gas, or oil appliances of the type used for cooking, warming, or keeping warm food or beverages for consumption on the premises.

It is held that electric hot plates of the type described above, which are specially designed and manufactured for use as china firing and enameling kilns and which do not function for cooking purposes, are not electric cooking appliances of the household type. Therefore, sales of such articles are not subject to the manufacturers excise tax imposed by section 4121 of the Code.