Subpart J. 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

  • SECTION § 53.111 - Tax on use by manufacturer, producer, or importer.
  • SECTION § 53.112 - Business or personal use of articles.
  • SECTION § 53.113 - Events subsequent to taxable use of article.
  • SECTION § 53.114 - Use in further manufacture.
  • SECTION § 53.115 - Computation of tax.

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

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