Subpart A - Introduction

§ 53.1 - Introduction.

§ 53.2 - Attachment of tax.

§ 53.3 - Exemption certificates.

Subpart B - Definitions

§ 53.11 - Meaning of terms.

Subpart C - Administrative and Miscellaneous Provisions

§ 53.20 - Delegations of the Administrator.

§ 53.21 - Forms prescribed.

§ 53.22 - Employer identification number.

§ 53.23 - Alternate methods or procedures.

§ 53.24 - Records.

Subparts D--F - XXX

Subpart G - Tax Rates

§ 53.61 - Imposition and rates of tax.

§ 53.62 - Exemptions.

§ 53.63 - Other tax-free sales.

Subparts H--I - XXX

Subpart J - Special Provisions Applicable to Manufacturers Taxes

§ 53.91 - Charges to be included in sale price.

§ 53.92 - Exclusions from sale price.

§ 53.93 - Other items relating to tax on sale price.

§ 53.94 - Constructive sale price; scope and application.

§ 53.95 - Constructive sale price; basic rules.

§ 53.96 - Constructive sale price; special rule for arm's-length sales.

§ 53.97 - Constructive sale price; affiliated corporations.

§ 53.98 - Computation of tax on leases and installment sales.

§ 53.99 - Sales of installment accounts.

§ 53.100 - Exclusion of local advertising charges from sale price.

§ 53.101 - Limitation on aggregate of exclusions and price readjustments.

§ 53.102 - No exclusion or readjustment for other advertising charges or reimbursements.

§ 53.103 - Lease considered as sale.

§ 53.104 - Limitation on amount of tax applicable to certain leases.

Use by Manufacturer or Importer Considered Sale

§ 53.111 - Tax on use by manufacturer, producer, or importer.

§ 53.112 - Business or personal use of articles.

§ 53.113 - Events subsequent to taxable use of article.

§ 53.114 - Use in further manufacture.

§ 53.115 - Computation of tax.

Application of Tax in Case of Sales by Other Than Manufacturer or Importer

§ 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Subpart K - Exemptions, Registration, Etc.

§ 53.131 - Tax-free sales; general rule.

§ 53.132 - Tax-free sale of articles to be used for, or resold for, further manufacture.

§ 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.

§ 53.134 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.

§ 53.135 - Tax-free sale of articles to State and local governments for their exclusive use.

§ 53.136 - Tax-free sales of articles to nonprofit educational organizations.

§ 53.140 - Registration.

§ 53.141 - Exceptions to the requirement for registration.

§ 53.142 - Denial, revocation or suspension of registration.

§ 53.143 - Special rules relating to further manufacture.

§§ 53.137--53.139 - [Reserved]

Subpart L - Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes

§ 53.151 - Returns.

§ 53.152 - Final returns.

§ 53.153 - Time for filing returns.

§ 53.154 - Manner of filing returns.

§ 53.155 - Extension of time for filing returns.

§ 53.156 - Extension of time for paying tax shown on return.

§ 53.157 - Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.

§ 53.158 - Payment of tax by electronic fund transfer.

§ 53.159 - Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.

§ 53.161 - Authority to make credits or refunds.

§ 53.162 - Abatements.

§ 53.171 - Claims for credit or refund of overpayments of manufacturers taxes.

§ 53.172 - Credit or refund of manufacturers tax under chapter 32.

§ 53.173 - Price readjustments causing overpayments of manufacturers tax.

§ 53.174 - Determination of price readjustments.

§ 53.175 - Readjustment for local advertising charges.

§ 53.176 - Supporting evidence required in case of price readjustments.

§ 53.177 - Certain exportations, uses, sales, or resales causing overpayments of tax.

§ 53.178 - Exportations, uses, sales, and resales included.

§ 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.

§ 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

§ 53.181 - Further manufacture included.

§ 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

§ 53.183 - Return of installment accounts causing overpayments of tax.

§ 53.184 - Refund to exporter or shipper.

§ 53.185 - Credit on returns.

§ 53.186 - Accounting procedures for like articles.

§ 53.187 - OMB control numbers.

§§ 53.163--53.170 - [Reserved]