EFFECTIVE DATES.

SEC. 701. EFFECTIVE DATES. (a) Retailers and Manufacturers Excise Taxes.— (1) In general.—Except as otherwise provided in this subsection, the amendments made by titles I and II of this Act shall apply with respect to articles sold on or after the day after the date of the enactment of this Act. (2) Special rules.—The amendments made by sections 201 (b)(2) (relating to automobile parts and accessories) and 202(a) (relating to lubricating oil) shall apply with respect tn articles sold on or after January 1, 1966. The amendments made by section 202 (b) and (c) (relating to payments with respect to lubricating oil) shall take effect January 1, 1966. The amendments made by section 203, insofar as they relate to the tax imposed by section 4131 (relating to electric light bulbs) of the Code, and the amendments made by section 208, insofar as they relate to the tax imposed by section 4061(b) (relating to automotive parts and accessories), section 4091 (relating to lubricating oil), or section 4131 (relating to electric light bulbs) of the Code, shall apply with respect to articles sold on or after January 1, 1966. The amendments made by sections 207 (relating to partial payments; sales of installment accounts) and 209(a) (relating to floor stocks refunds on passenger automobiles, etc.) shall take effect on the day after the date of the enactment of this Act. The amendments made by section 210 (relating to Highway Trust Fund) shall take effect January 1, 1966. (3) Installment sales, etc.— For purposes of paragraphs (1) and (2), an article shall not be considered sold before the day after the date of the enactment of this Act or before January 1, 1966, as the case may be, unless possession or right to possession passes to the purchaser before such day or such date. In the case of— (A) a lease, (B) a contract for the sale of an article where it is provided that the price shall be paid by installments and title to the article sold does not pass until a future date notwithstanding partial payment by installments, 79 Stat. 156 (C) a conditional sale, or (D) a chattel mortgage arrangement wherein it is provided that the sale price shall be paid in installments, entered into before such day or such date, payments made on or after such day or such date with respect to the article leased or sold shall, for purposes of this subsection, be considered as payments made with respect to an article sold on or after such day or such date, if the lessor or vendor establishes that the amount of payments payable on or after such day or such date with respect to such article has been reduced by an amount equal to the tax reduction applicable with respect to the lease or sale of such article. (4) Electric light bulbs used in manufacture of articles upon which tax is repealed.— For purposes of applying section 4218(a) of the Code with respect to the use of an electric light bulb or tube by the manufacturer, producer, or importer thereof, and for purposes of applying section 4221 (d)(6)(A) of the Code with respect to the sale of an electric light bulb or tube for use in further manufacture, an article which was taxable under chapter 32 of the Code on the date of the enactment of this Act shall, during the period beginning with the day after the date of the enactment of this Act through December 31, 1965, be treated as an article taxable under such chapter. (b) Facilities and Services Taxes.— (1) Admissions and club dues.— (A) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4231 of the Code, shall apply with respect to admissions, services, or uses after noon, December 31, 1965. (B) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4241 of the Code, shall apply with respect to— (i) dues and membership fees attributable to periods beginning on or after January 1, 1966; (ii) initiation fees (other than initiation fees to which clause (iii) applies) and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966; (iii) initiation fees paid on or after July 1, 1965, to a new club or organization which first makes its facilities available to members on or after such date; and (iv) in the case of amounts described in section 4243(b) of the Code, 3–year periods beginning on or after January 1, 1966. (2) Communications.— (A) The amendments made by section 302 (relating to communication services) shall apply to amounts paid pursuant to bills rendered on or after January 1, 1966, for services rendered on or after such date. In the case of amounts paid pursuant to bills rendered on or after January 1, 1966, for services which were rendered before such date and for which no previous bill was rendered, such amendments shall apply except with respect to such services as were rendered more than 2 months before such date. In the ease of services rendered more than 2 months before such date, the provisions of subchapter B of chapter 33 of the Code in effect at the time such services were rendered shall apply to the amounts paid for such services. 79 Stat. 157 (B) Section 4251(b) of the Code, as in effect June 30, 1965, is repealed effective on and after July 1, 1965. (3) Transportation of persons by air.—The amendments made by section 303 shall apply with respect to amounts paid for transportation, and amounts paid for accommodations in connection with transportation, beginning on or after July 1, 1965. (4) Safe deposit boxes.—The amendments made by section 304 shall apply with respect to use periods beginning on or after July 1, 1965. (c) Miscellaneous Taxes.— (1) The amendments made by section 401 (relating to documentary stamp taxes) shall apply on and after January 1, 1966. (2) The amendments made by section 402 (relating to playing cards) and by subsection (c) of section 405 shall apply on and after the day after the date of the enactment of this Act. The amendments made by sections 403 (relating to occupational tax on coin-operated devices) and 404 (relating to occupational tax on bowling alleys, billiard and pool tables), and by subsections (a), (b), and (d) of section 405 (relating to technical and conforming changes) shall apply on and after July 1, 1965. (d) Alcohol and Tobacco Excise Taxes.—The amendments made by section 501 shall apply on and after July 1, 1965. The amendments made by section 502 shall apply on and after January 1, 1966. (e) Administrative Provisions.—Each amendment made by title VI, to the extent it relates to any tax provision changed by this Act, shall take effect in a manner consistent with the effective date for such changed tax provision.