Govregs
U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i17
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 48
    PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. subpart N
    Subpart N—Exemptions, Registration, Etc.

Subpart N. Subpart N—Exemptions, Registration, Etc.

  • § 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.
  • § 48.4222(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.
  • § 48.4223-1 - Special rules relating to further manufacture.
  • § 48.4225-1 - Exemption of articles manufactured or produced by Indians.
    © 2025 GovRegs
    • About
    • Disclaimer
    • Privacy