Federal (United States) · Regulations
Subpart N — Exemptions, Registration, Etc.
14 sections
14 sections
- 26 C.F.R. § 48.4221-1Tax-free sales; general rule.
- 26 C.F.R. § 48.4221-2Tax-free sale of articles to be used for, or resold for, further manufacture.
- 26 C.F.R. § 48.4221-3Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- 26 C.F.R. § 48.4221-4Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- 26 C.F.R. § 48.4221-5Tax-free sale of articles to State and local governments for their exclusive use.
- 26 C.F.R. § 48.4221-6Tax-free sales of articles to nonprofit educational organizations.
- 26 C.F.R. § 48.4221-7Tax-free sales of tires and tubes.
- 26 C.F.R. § 48.4221-8Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
- 26 C.F.R. § 48.4222(a)-1Registration.
- 26 C.F.R. § 48.4222(b)-1Exceptions to the requirement for registration.
- 26 C.F.R. § 48.4222(c)-1Revocation or suspension of registration.
- 26 C.F.R. § 48.4222(d)-1Registration in the case of certain other exemptions.
- 26 C.F.R. § 48.4223-1Special rules relating to further manufacture.
- 26 C.F.R. § 48.4225-1Exemption of articles manufactured or produced by Indians.