26 CFR · Internal Revenue
§ 48.4062(a)-1 — Specific parts or accessories.
eCFR · current through Aug 3, 2026
§ 48.4062(a)-1 Specific parts or accessories.
Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, automobile trucks, other automobiles, tractors, or other vehicles enumerated in section 4061(a), are considered parts of, or accessories for, such articles whether or not primarily designed or adapted for such use.
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Related
§ 48.4062
26 C.F.R. § 48.4062
Nearby Sections
11
§ 48.4061(b)-1
Imposition of tax.§ 48.4061(b)-2
Definition of parts or accessories.§ 48.4062(a)
§ 48.4062(a) [Reserved]§ 48.4062(a)-1
Specific parts or accessories.§ 48.4062(b)
§ 48.4062(b) [Reserved]§ 48.4062(b)-1
Rebuilt parts or accessories sold on an exchange basis.§ 48.4063-3
Other tax-free sales.