RADIO AND TELEVISION COMPONENTS: RECORD PLAYERS; ETC.

SEC. 113. RADIO AND TELEVISION COMPONENTS: RECORD PLAYERS; ETC. (a) In General.—Part I of subchapter C of chapter 32 (radio and television sets, phonographs and records) is amended to read as follows: “PART I— RADIO AND TELEVISION SETS, PHONOGRAPHS AND RECORDS, ETC. “Sec. 4141. Imposition of tax. “Sec. 4142. Definition of radio and television component. “Sec. 4143. Exemption for communication, etc., equipment. “SEC. 4141. IMPOSITION OF TAX. “There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories therefor sold on or in connection with the sale thereof), a tax equivalent to 10 percent of the price for which so sold: “Radio receiving sets. Automobile radio receiving sets. Television receiving sets. Automobile television receiving sets. Phonographs. Combinations of any of the foregoing. Radio and television components. Phonograph records. “SEC. 4142. DEFINITION OF RADIO AND TELEVISION COMPONENT.“As used in section 4141, the term ‘radio and television components’ means chassis, cabinets, tubes, speakers, amplifiers, power supply units, antennae of the ‘built-in’ type, phonograph mechanisms, and phonograph record-players, which are suitable for use on or in connection with, or as component parts of, any of the articles enumerated in section 4141, whether or not primarily adapted for such use. “SEC. 4143. EXEMPTION FOR COMMUNICATION, ETC, EQUIPMENT. “(a) In General.—Except in the case of radio and television components and phonograph records, the tax imposed by section 4141 shall not apply to communication, detection, or navigation equipment of the type used in commercial, military, or marine installations. “(b) Components.—The tax imposed by section 4141 on radio and television components shall not apply to any article which is suitable for use only on or in connection with, or as a component of, articles exempt from tax under subsection (a).” (b) Technical Amendment.—The table of parts for such subchapter C is amended by striking out “records.” and inserting in lieu thereof “records, etc.”.