26 CFR · Internal Revenue
§ 48.4161(a)-5 — Tax-free sales.
26 CFR § 48.4161(a)-5
TitleTitle 26: Internal RevenuePartPart 48: Manufacturers and Retailers Excise Taxes
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 48.4161(a)-5 (Tax-free sales.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 48.4161(a)-5 (2026).
Text
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 48.4161(a)-5, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/48/48.4161(a)-5.