Rev. Rul. 57-192
Rev. Rul. 57-192; 1957-1 C.B. 362
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Citations: Rev. Rul. 57-192; 1957-1 C.B. 362
Obsoleted by Rev. Rul. 69-227
A hotel has accumulated unclaimed baggage and baggage which has been forfeited for nonpayment of hotel bills. The hotel disposes of this baggage periodically. Held , such occasional sales, by a hotel, for the sole purpose of disposing of unclaimed baggage or baggage forfeited for the nonpayment of hotel bills are not sales at retail within the meaning of section 4031 of the Internal Revenue Code of 1954 and are not subject to the retailers excise tax.
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- LanguageEnglish
- Tax Analysts Electronic Citationnot available
