Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 64-33

1964-1 C.B. 369

Full Text

Rev. Rul. 64-33

A company manufactures and sells dry deodorizers (referred to as `air fresheners') which are designed for use in sweetening and freshening the air in homes, offices, automobiles, etc. These air fresheners consist of a certain material impregnated with a dry deodorant. They are made in various shapes, including shapes of flowers, trees, and geometric figures. Each air freshener is enclosed in a bag from which it is gradually withdrawn to release its fragrance into the air.

Held , these air fresheners are articles of general use which do not come within the scope of the term `parts or accessories,' as defined by section 40.4-061(b)-2(a) of the Manufacturers and Retailers Excise Tax Regulations. Therefore, the manufacturers excise tax imposed by section 4061 of the Internal Revenue Code of 1954 does not apply to these air fresheners when sold by the manufacturer.

The conclusion expressed herein is equally applicable under the provisions of section 48.4061(b)-2 of the regulations, effective January 1, 1964.