qualified sale

(B)For purposes of subparagraph (A), the term “qualified sale” means any sale by the manufacturer, producer, or importer of any substance— (i)for use by the purchaser as a propellant in metered dose inhalers, or (ii)for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser.


26 USC § 4682(g)(1)(B)

Scoping language

For purposes of subparagraph
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