Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 64-57

1964-1 C.B. 382

Caution: Obsoleted by Rev. Rul. 69-227

Full Text

Rev. Rul. 64-57

A company manufacturers and sells a `cordless hand mixer' which is identical to a conventional household type electric mixer except that it is powered by a self-contained storage battery. This mixer may be used at various locations without changing a cord from one electrical outlet to another. When the mixer is not in use, the battery may be recharged during storage by a recharger which is sold with each mixer. The recharger is designed to be plugged into a household electrical outlet.

Held , the battery-powered hand mixer described above is an `electric mixer' of the household type within the meaning of section 4121 of the Internal Revenue Code of 1954. Accordingly, the manufacturers excise tax imposed by that section applies to the manufacturer's sales of this mixer (including the battery recharger sold in connection therewith). The source of the electrical energy required for the operation of a household appliance is not a decisive factor in determining its taxability.