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Rev. Rul. 58-103 1958-1 C.B. 394

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Revenue Ruling 58-103

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Headnote

A United States Armed Forces disciplinary barracks manufactures and sells to the general public articles of the type which are subject to the manufacturers excise tax. The proceeds from the sale of such articles may be used in furnishing equipment, supplies, or services which contribute to the welfare and morale of the prisoners. Held, since the statute contains no provisions for exempting from tax sales by the United States or its instrumentalities, the disciplinary barracks is liable for the manufacturers excise tax on all sales of taxable articles of its manufacture.