Auto Parts and Accessories
Auto parts at Affordable Retailers are just the right price. You know exactly why… that’s right, Discounts are Guaranteed. Affordable auto parts are the different pieces of a car, which are manufactured separately and used to build or repair cars. We carry just what you need to get your car running at peak condition. Check out the selection of our products.
Auto parts or accessories” includes any article the primary use of which is to improve, repair. However, the repairs replace or serve as a component part of an automobile truck or bus chassis or body. Other automobile chassis or body, or taxable tractor. Therefore, any article designed to be attached to or used in connection with such chassis, body, or tractor to add to its utility or ornamentation. In other words, any article the primary use of which is in connection with such chassis, body, or tractor. Whether or not essential to its operation or use.
The term “parts or accessories” includes all articles which have reached such a stage of manufacture as to be commonly known as parts. The accessories whether or not fitting operations are required in connection with their installation. An article shall not be deemed to be a taxable part or accessory even though it is designed to be attached to the vehicle. Also, to primarily be used in connection therewith if the article is in effect the load being transported.
However, the primary function of the article is to serve a purpose unrelated to the vehicle as such. For example, a construction derrick attached to a truck is not a taxable part or accessory. Inasmuch as the derrick is the load of the truck and its use is in connection with construction work at a construction site. But, it is more in connection with the transportation or loading or unloading function of the truck. On the other hand, an article such as a towing cradle or loading or unloading equipment designed to be attached. In other words, attached to be primarily used in connection with a truck is a taxable part or accessories. Inasmuch as the articles contribute to the load-carrying function of the truck.
The term “parts or accessories” does not include tires, inner tubes, or automobile radio or television receiving sets. Therefore since these articles are expressly exempted by section 4061(b) from the tax. However, the term “parts or accessories” includes tire valves designed for use on tires or tubes for articles taxable under section 4061(a).