Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 72-65

1972-1 C.B. 334

IRS Headnote

Electro-mechanical and electronic sirens used predominantly as warning or signaling devices on ambulances, fire department and police cars, and similar passenger-type vehicles are not subject to the tax on automotive parts or accessories.

Full Text

Rev. Rul. 72-65

A company manufactures and sells electro-mechanical and electronic sirens, including all components necessary for the operation of the sirens. The sirens are used as warning or signaling devices on ambulances, fire department cars, police cars, police wagons, and similar vehicles. They are also used on fire trucks and certain motorboats.

Held, since the sirens described above are suitable for use and are, in fact, commonly and extensively used with passenger-type vehicles, they come within the scope of the exception from taxation provided by section 4061(b)(2) of the Internal Revenue Code of 1954. Accordingly, sales of the sirens and their components by the manufacturer are not subject to the tax on automotive parts or accessories imposed by section 4061(b)(1) of the C.B. 1971-2, 361, which sets forth a similar conclusion regarding the taxability of rotating and flashing automotive emergency lamps.