26 CFR Part 48 - Subpart N - Exemptions, Registration, Etc.
- § 48.4221-1 Tax-free sales; general rule.
- § 48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture.
- § 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- § 48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- § 48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use.
- § 48.4221-6 Tax-free sales of articles to nonprofit educational organizations.
- § 48.4221-7 Tax-free sales of tires and tubes.
- § 48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
- § 48.4222(a)-1 Registration.
- § 48.4222(b)-1 Exceptions to the requirement for registration.
- § 48.4222(c)-1 Revocation or suspension of registration.
- § 48.4222(d)-1 Registration in the case of certain other exemptions.
- § 48.4223-1 Special rules relating to further manufacture.
- § 48.4225-1 Exemption of articles manufactured or produced by Indians.
Source:
T.D. 7536, 43 FR 13522, Mar. 31, 1978, unless otherwise noted.