CERTAIN EDUCATIONAL INSTITUTIONS EXEMPT FROM USER FEES ON PERMITS FOR INDUSTRIAL USE OF SPECIALLY DENATURED DISTILLED SPIRITS.

SEC. 6105. CERTAIN EDUCATIONAL INSTITUTIONS EXEMPT FROM USER FEES ON PERMITS FOR INDUSTRIAL USE OF SPECIALLY DENATURED DISTILLED SPIRITS. (a) In General.—Section 5276 of the 1986 Code (relating to occupational tax) is amended by adding at the end thereof the following new subsection: “(c) Exemption for Certain Educational Institutions.—Subsection (a) shall not apply with respect to any scientific university, college of learning, or institution of scientific research which— “(1) is issued a permit under section 5271(a)(2), and “(2) with respect to any calendar year during which such permit is in effect, procures less than 25 gallons of specially denatured distilled spirits for experimental or research use but not for consumption (other than organoleptic tests) or sale.” (b) Conforming Amendment.—Section 5276(a) of the 1986 Code is amended by striking out “A permit” and inserting in lieu thereof “Except as provided in subsection (c), a permit”. (c) Effective Date.—The amendments made by this section shall take effect on July 1, 1989.