RETAILERS

SEC. 431. RETAILERS (a) Baby Oils, Etc.—Section 2402 (a) is hereby amended by adding at the end thereof the following new sentence: “The tax imposed by this subsection shall not apply to lotion, oil, powder, or other article intended to be used or applied only in the care of babies.” (b) Sales to Barber Shops, Etc.—Section 2402 (b) is hereby amended to read as follows: “(b) Beauty Parlors, Etc.—For the purposes of subsection (a), the sale of any article described in such subsection to any person operating a barber shop, beauty parlor, or similar establishment for use in the operation thereof, or for resale, and the sale of miniature samples of any such article for demonstration use only to a house-to-house salesman by the manufacturer or distributor, shall not be considered as a sale at retail. The resale of such article at retail by such person, or the resale of such sample at retail by such house-to-house salesman, shall be subject to the provisions of subsection (a).”