26 CFR · Internal Revenue
§ 48.4161(a)-5 — Tax-free sales.
eCFR · current through Aug 3, 2026
§ 48.4161(a)-5 Tax-free sales. For provisions relating to the tax-free sales of articles referred to in section 4161(a) see:
(a)Section 4221, relating to certain tax-free sales;
(b)Section 4222, relating to registration;
(c)Section 4223, pertaining to special rules relating to further manufacture; and
(d)Section 4225, relating to exemption of articles manufactured or produced by Indians;
and the regulations thereunder.
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Related
§ 48.4161
26 C.F.R. § 48.4161
Nearby Sections
11
§ 48.4161(a)
§ 48.4161(a) [Reserved]§ 48.4161(a)-1
Imposition and rate of tax; fishing equipment.§ 48.4161(a)-2
Meaning of terms.§ 48.4161(a)-3
Parts and accessories.§ 48.4161(a)-4
Use considered sale.§ 48.4161(a)-5
Tax-free sales.§ 48.4161(b)
§ 48.4161(b) [Reserved]§ 48.4161(b)-1
Imposition and rates of tax; bows and arrows.§ 48.4161(b)-2
Meaning of terms.§ 48.4161(b)-3
Use considered sale.§ 48.4161(b)-4
Tax-free sales.