STENCIL CUTTING MACHINES OF THE TYPE USED IN MARKING FREIGHT SHIPMENTS.

SEC. 114. STENCIL CUTTING MACHINES OF THE TYPE USED IN MARKING FREIGHT SHIPMENTS. (a) Exemption.— Section 4192 (exemption from tax on business machines) is amended to read as follows: “SEC. 4192. EXEMPTIONS.“No tax shall be imposed under section 4191 on the sale of cash registers of the type used in registering over-the-counter retail sales, or on the sale of stencil cutting machines of the type used in shipping departments in making cutout stencils for marking freight shipments.” 72 Stat. 1279 (b) Clerical Amendment.—The table of sections for part I of subchapter E of chapter 32 is amended by striking out “Sec. 4192. Exemption for retail sales cash register.” and inserting in lieu thereof “Sec. 4192. Exemptions.”