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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 48 - Manufacturers and Retailers Excise Taxes |
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Subpart N - Exemptions, Registration, Etc. |
| § 48.4222(a)-1 - Registration. |
| § 48.4222(b)-1 - Exceptions to the requirement for registration. |
| § 48.4222(c)-1 - Revocation or suspension of registration. |
| § 48.4222(d)-1 - Registration in the case of certain other exemptions. |
| § 48.4221-1 - Tax-free sales; general rule. |
| § 48.4221-2 - Tax-free sale of articles to be used for, or resold for, further manufacture. |
| § 48.4221-3 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export. |
| § 48.4221-4 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. |
| § 48.4221-5 - Tax-free sale of articles to State and local governments for their exclusive use. |
| § 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations. |
| § 48.4221-7 - Tax-free sales of tires and tubes. |
| § 48.4221-8 - Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses. |
| § 48.4223-1 - Special rules relating to further manufacture. |
| § 48.4225-1 - Exemption of articles manufactured or produced by Indians. |