EXCISE TAX RATE ON AMBULANCES AND HEARSES.

SEC. 212. EXCISE TAX RATE ON AMBULANCES AND HEARSES. (a) Classification as Automobiles.— Section 4062 (relating to definitions applicable to the tax on motor vehicles) is amended by adding at the end thereof the following new subsection: “(b) Ambulances, Hearses, Etc.— For purposes of section 4061 (a), a sale of an ambulance, hearse, or combination ambulance-hearse shall be considered to be a sale of an automobile chassis and an automobile body enumerated in subparagraph (B) of section 4061(a)(2).” (b) Effective Date.— The amendment made by subsection (a) shall apply with respect to articles sold after the date of the enactment of this Act.