Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 58-15

1958-1 C.B. 390

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Rev. Rul. 58-15

Section 4061(a)(1) of the Internal Revenue Code of 1954 imposes a tax on the sale by the manufacturer, producer, or importer of automobile truck chassis, automobile truck bodies, automobile bus chassis, automobile bus bodies, truck and bus trailer and semitrailer chassis, truck and bus trailer and semitrailer bodies, and tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. A company manufactures a tank on trailing wheels for storage of bituminous material. The tank is specifically designed to be transported only when empty and a structural failure would result if transported with a full or partial load of bituminous material. The trailing wheels are only used to transport the tank from job to job and once on the job adjustable screw jacks support the entire weight of the tank and contents. When loaded, the tank's weight is far in excess of the weight limitations applicable to vehicles operating on the highway. Held , since the storage tank on trailing wheels is not intended for or capable of transporting property over the highways, it is not a taxable motor vehicle article within the meaning of section 4061(a)(1) of the Code and is not subject to the manufacturers excise tax imposed by that section.