Pub. L. 85-859, tit. I, pt. I, sec. 103

LUGGAGE TAX.

EnactedYear: 1958Length: 189 wordsOfficial source
SEC. 103. LUGGAGE TAX.Section 4031 (tax on luggage) is amended to read as follows: “SEC. 4031. IMPOSITION OF TAX. “There is hereby imposed upon the following articles, by whatever name called, sold at retail (including in each case fittings 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— “Bathing suit bags. Beach bags or kits. Billfolds. Briefcases. Brief bags. Camping bags. Card and pass cases. Collar cases. Cosmetic bags and kits. Dressing cases. Dufflebags. Furlough bags. Garment bags designed for use by travelers. Hatboxes designed for use by travelers. Haversacks. Key cases or containers. Knapsacks. Knitting or shopping bags (suitable for use as purses or handbags). Makeup boxes. Manicure set cases. Memorandum pad cases (suitable for use as card or pass cases, billfolds, purses, or wallets). Musette bags. Overnight bags. Pocketbooks. Purses and handbags. Ring binders, capable of closure on all sides. Salesmen’s sample or display cases, bags, or trunks. Satchels. Shoe and slipper bags. Suitcases, Tie cases. Toilet kits and cases. Traveling bags. Trunks. Vanity bags or cases. Valises. Wallets. Wardrobe cases.”
Pub. L. 85-859, tit. I, pt. I, sec. 103: LUGGAGE TAX. | Justis AI