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 Rev. Rul. 64-79

1964-1 C.B. 386

Caution: Obsoleted by Rev. Rul. 69-227

Full Text

Rev. Rul. 64-79

Section 4191 of the Internal Revenue Code of 1954 imposes a tax upon the sale by the manufacturer, producer, or importer of various articles, including `typewriters.' Held , the term `typewriters,' as used in that section, is limited to those instruments or machines for writing in characters similar to those produced by printers' types. Therefore, the term does not include machines which impress braille characters into paper. Consequently, such a machine is not subject to the manufacturers excise tax imposed by that section even though it may be operated by the use of a keyboard and may be referred to as a `braille typewriter.'