Taxable sale.
Taxable sale. The sale of an article is a taxable sale unless
(i) The sale is a tax-free sale under section 4221,
(ii) [Reserved]. For sales after June 30, 1998, see § 48.4052–1 of this chapter.
(iii) There has been a prior taxable sale of the article. Notwithstanding the preceding clause, the sale of a chassis or body of a trailer or semitrailer (“trailer or semitrailer”) less than six months after a taxable sale of the article shall be treated as a taxable sale.