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Rev. Rul. 1964-19 Document Info Printer

Revenue Rulings
Internal Revenue Service
 Revenue Ruling

Rev. Rul. 64-19

1964-1 C.B. 578

 Caution: Obsoleted by Rev. Rul. 66-22 

IRS Headnote

Tobacco products may be removed from domestic factories and export
warehouses, without payment of tax, for delivery to vessels or aircraft of
the Armed Forces for subsequent delivery to radar islands for consumption
of the products by members of the Armed Forces of the United States. 

Revenue Ruling 55-671, C.B. 1955-2, 477, superseded. 

Full Text

Rev. Rul. 64-19 /1/ 

Advice has been requested whether tax-exempt tobacco products may be
removed from domestic factories or export warehouses for delivery to radar
islands built by the Armed Forces of the United States at sea off the
coasts of the United States for consumption thereon by the Armed Forces
personnel who man such islands. All supplies for such Armed Forces
personnel will be delivered to the radar islands by vessels or aircraft of
the Armed Forces of the United States. 

Section 5704(b) of the Internal Revenue Code of 1954 provides, in part,
that a manufacturer or export warehouse proprietor may remove tobacco
products, without payment of tax, for consumption beyond the jurisdiction
of the internal revenue laws of the United States. 

Since the `radar islands' are located beyond the jurisdiction of the
internal revenue laws of the United States, i.e., the three-mile limit,
tobacco products may be removed from a factory or an export warehouse,
without payment of tax, for delivery to vessels or aircraft of the Armed
Forces for subsequent delivery to radar islands, frequently referred to as
`Texas Towers,' for consumption of the products on such islands by members
of the Armed Forces. 

Revenue Ruling 55-671, C.B. 1955-2, 477, is hereby superseded. 

/1/ Prepared pursuant to Revenue Procedure 62-24, C.B. 1962-2, 489.

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