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S-416, S-417
Reg. W
BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM
INTERPRETATION OF LAW OR REGULATION

December 31, 1941

W-120. The classification "Plumbing and sanitary
fixtures designed for household use" does not include piping
or other plumbing supplies not a part of such fixtures, although these items may fall within tho classification of
materials and services referred to in Group E-l of Part 1
of the Supplement. It is to be noted, however, that for
purposes of determining the maximum amount of credit, the
bona fide cash purchase price of the fixtures includ.es the
cost of accessories such as faucets, cabinets, or shower
attachments installed with the fixtures. Also included in
the bona fide cash purchase price of the fixtures is the
cost of installation of the fixtures ana accessories but
not the cost of installation of separate piping and fittings.

W-I21. The classification "Water pumps designed
for household use" includes windmills designed for pumping
water to a tank from which the water is piped for various
uses. The windmill is the principal part of the pumping
mechanism in these cases and therefore is included even
though purchased separately.