Rev. Rul. 57-147

Advice has been requested whether the manufacturers excise tax on musical instruments is applicable to the sale of a carrying case for a musical instrument.

Section 4151 of the Internal Revenue Code of 1954 provides that a tax shall be imposed upon the sale of musical instruments by the manufacturer, producer, or importer.

Section 4216(a) of the Code provides that the price for which an article is sold shall include any charge for coverings and containers of whatever nature and any charge incident to placing the article in condition packed ready for shipment.

Section 4151 of the Code does not impose the tax upon parts or accessories sold in connection with the sale of musical instruments. Cases specially designed and adapted for carrying musical instruments are not considered coverings or containers within the meaning of section 4216(a) of the Code. The sale of carrying cases for musical instruments are, therefore, not subject to the manufacturers excise tax, whether sold separately or with an instrument.