Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 59-88

1959-1 C.B. 325

Caution: Obsoleted by Rev. Rul. 69-227

IRS Headnote

The manufacturers excise tax on electric light bulbs imposed by section 4131 of the Internal Revenue Code of 1954 applies to sales by the importer of so-called `super pressure' mercury lamps which are designed for the diffusion of artificial visible light through the use of electricity.

Full Text

Rev. Rul. 59-88

Advice has been requested whether the manufacturers excise tax on electric light bulbs applies to sales by the importer of so-called `super pressure' mercury lamps described below.

These lamps which are operated by electricity have been described as follows:

These iamps are discharge iamps which contain a basic gas and a specific quantity of mercury. When the lamp is in operation, both the basic gas and the mercury vapor are subjected to a high pressure. This produces an exceptionally high brightness, and a very high intensity of radiation in the medium and long wave ultra-violet ranges. The lamps are particularly suitable for (1) photography: making films (especially for scientific purposes), fluorescence microscopy, photomicroscopy and photomicrography, and luminous recording instruments; (2) illumination and projection: searchlights and floodlights, standard and miniature films, and epidiascopes; and (3) industry and science; examinations in connection with fast moving proceedings, and electro-acoustic purposes.

Section 4131 of the Internal Revenue Code of 1954 imposes a tax on the sale of electric light bulbs tubes by a manufacturer, producer or importer. Section 316.180 of Regulations 46, made applicable to the 1954 Code by Treasury Decision 6091, C.B. 1954-2, 47, defines an electric light bulb or tubes as any device designed for the diffusion of artificial light for illuminative or decorative purposes through the use of electricity.

Any electric bulb or tube which is designed for the diffusion of artificial visible light for use in photography, illumination, or projection of films is considered to be a taxable electric light bulb or tube within the meaning of the law and regulations.

It is held that the so-called `super pressure' mercury lamps described above are designed for the diffusion of artificial visible light for illuminative purposes. Therefore, the manufacturers excise tax imposed by section 4131 of the Code applies to sales of such lamps by the importer. Compare Revenue Ruling 55-761, C.B. 1955-2, 656, which holds that the tax does not apply to electric bulbs or tubes primarily designed for certain applications in which ultraviolet radiation is essential.