Chapter 11 - Secondhand Imported Items Tax

Chapter 11 - Secondhand Imported Items Tax

11.1101 Definitions.

As used in this chapter
(a) “Resale” includes a sale, conditional sale, regardless of later default, and foreclosure of a chattel mortgage.
(b) “Secondhand items” refers to any motor vehicle, piece of machinery or household appliance which has been sold at retail and actually put into use for any period of time prior to being imported into American Samoa.

11.1102 Imposition of tax—Effective date.

(a) There is levied and assessed, and there shall be collected, in addition to all other applicable taxes, a special tax upon all secondhand motor vehicles, machinery and household appliances imported into American Samoa for resale.

(b) The tax shall take effect on 1 June 1967.

11.1103 Rate of tax.

The rate of the tax shall be 30% of the price received by the importer upon resale, or 30% of the fair market value of the item, as determined by the Treasurer or his delegate, if the importer transfers the item for other than cash.

11.1104 Collection of tax.

The tax shall be forwarded to the Treasurer or his delegate within 20 days of the transfer of the item, accompanied by a description of the goods, the date of importation and the name of the carrier.

11.1105 Exemption for items imported for personal use.

Any person making a declaration that secondhand items being imported by him are for his personal use shall have the items delivered to him without payment of the tax.

11.1106 Tax on resale of exempted items.

If any item exempted from the tax pursuant to 11.1105 shall be resold within one year of the date it is imported into American Samoa, or transferred for value received, the seller shall declare the sale to the Treasurer or his delegate and shall at that time pay to the government an amount equal to the tax provided for in 11.1103.