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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 27
    Alcohol, Tobacco Products and Firearms
  3. chapter I-i1
    CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 53
    PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
  5. subpart K
    Subpart K—Exemptions, Registration, Etc.

Subpart K. 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.
  • §§ 53.137-53.139 - §[Reserved]
  • § 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.
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