26 CFR · Internal Revenue
§ 49.4253-12 — Cross reference.
eCFR · current through Jul 24, 2026
§ 49.4253-12 Cross reference.
For exemptions applicable to amounts received as payment for services furnished to the government of any State or political subdivision of a State, to the District of Columbia, to the government of the United States, or to certain nonprofit educational organizations, see sections 4292, 4293, and 4294, and the regulations thereunder contained in Subpart F of this part.
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Nearby Sections
11
§ 49.4253-7
Exemption for installation charges.§ 49.4253-8 - 49.4253-9
§§ 49.4253-8-49.4253-9 [Reserved]§ 49.4253-11
Use and retention of exemption certificates.§ 49.4253-12
Cross reference.§ 49.4254-1
Computation of tax.§ 49.4261-1
Imposition of tax; in general.§ 49.4261-2
Application of tax.§ 49.4261-3
Payments made within the United States.