Internal Revenue Code:Sec. 4291. Cases where persons receiving payment must collect tax

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 33 - FACILITIES AND SERVICES
        Subchapter E - Special Provisions Applicable to Services and
              Facilities Taxes
       

Statute

    Sec. 4291. Cases where persons receiving payment must collect tax
 
      Except as otherwise provided in section 4263(a), every person
    receiving any payment for facilities or services on which a tax is
    imposed upon the payor thereof under this chapter shall collect the
    amount of the tax from the person making such payment.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725,
    Sec. 4(c), 70 Stat. 646; Pub. L. 85-859, title I, Sec. 131(g),
    Sept. 2, 1958, 72 Stat. 1287; Pub. L. 89-44, title III, Sec.
    305(a), June 21, 1965, 79 Stat. 148; Pub. L. 91-258, title II, Sec.
    205(c)(3), May 21 1970, 84 Stat. 242.)
 

Miscellaneous

                                 AMENDMENTS
      1970 - Pub. L. 91-258 substituted ''section 4263(a)'' for
    ''section 4264(a)''.
      1965 - Pub. L. 89-44 struck out reference to section 4231 and
    struck out sentence referring to tax imposed on life memberships by
    section 4241.
      1958 - Pub. L. 85-859 substituted ''Except as otherwise provided
    in sections 3241 and 4262(a)'' for ''Except as provided in section
    4264(a)''.
      1956 - Act July 25, 1956, inserted ''Except as provided in
    section 4264(a)'', and struck out provisions which related to
    collection of tax where payment specified in section 4261 was made
    outside the United States for a prepaid order, exchange order, or
    similar order.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-258 effective on July 1, 1970, see
    section 211(a) of Pub. L. 91-258, set out as a note under section
    4041 of this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Section 701(b)(1) of Pub. L. 89-44 provided that:
      ''(A) The amendments made by sections 301 and 305 (repealing
    sections 4231 to 4234 and 4241 to 4243 of this title and amending
    this section and section 6040 of this title) 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.''
                      EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-859 effective on first day of first
    calendar quarter which begins more than 60 days after Sept. 2,
    1958, see section 1(c) of Pub. L. 85-859.
                      EFFECTIVE DATE OF 1956 AMENDMENT
      Amendment by act July 25, 1956, applicable to amounts paid on or
    after first day of first month which begins more than sixty days
    after July 25, 1956, for transportation commencing on or after such
    first day, see section 6 of act July 25, 1956, set out as a note
    under section 4261 of this title.