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.
1965—Pub. L. 89–44struck out reference to section
4231 and struck out sentence referring to tax imposed on life memberships by section
1958—Pub. L. 85–859substituted “Except as otherwise provided in sections
4262(a)” for “Except as provided in section
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.
“(A) The amendments made by sections
305 [repealing sections
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
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.”
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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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