Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 57-65

1957-1 C.B. 377

Caution: Obsoleted by Rev. Rul. 69-227

IRS Headnote

A camera weighing more than four pounds including the batteries, but excluding the lens and film, comes within the exemption provided by section 4173 of the Internal Revenue Code of 1954. Accordingly, it is not subject to the manufacturers excise tax imposed by section 4171 of the Code.

Full Text

Rev. Rul. 57-65

Advice has been requested whether a certain camera is exempt, under section 4173 of the Internal Revenue Code of 1954, from the manufacturers excise tax imposed by section 4171 of the Code.

The camera has an electronic flash built into a hood which is a permanent part of the camera. The electronic system consists of a circuit powered by four batteries. The flash tube, which is not removable from the camera, operates automatically each time a picture is taken. The batteries, upon which the camera's operation is dependent, are removable solely for the purpose of replacement. The weight of the camera including the batteries, but excluding the lens and the film, is in excess of four pounds. The camera weighs three pounds and eight ounces without the batteries.

Section 4171 of the Code imposes a tax on cameras and camera lenses when sold by the manufacturer, producer, or importer. Section 4173 of the Code provides an exemption from the tax for cameras weighing more than four pounds exclusive of lens and accessories.

Since the batteries are essential to the operation of the camera in the instant case, they are considered to be integral parts of, rather than accessories for, the camera. Therefore, it is held that this camera, which weighs in excess of four pounds, including the batteries but excluding the lens and film, falls within the scope of the exemption provided by section 4173 of the Code. Accordingly, it is not subject to the tax imposed by section 4171 of the Code.