USE BY MANUFACTURER OR IMPORTER CONSIDERED SALE

• § 48.4218-1 - Tax on use by manufacturer, producer, or importer.

• § 48.4218-2 - Business or personal use of articles.

• § 48.4218-3 - Events subsequent to taxable use of article.

• § 48.4218-4 - Use in further manufacture.

• § 48.4218-5 - Computation of tax.

• § 48.4216(a)-1 - Charges to be included in sale price.

• § 48.4216(a)-2 - Exclusions from sale price.

• § 48.4216(a)-3 - Other items relating to tax on sale price.

• § 48.4216(b)-1 - Constructive sale price; scope and application.

• § 48.4216(b)-2 - Constructive sale price; basic rules.

• § 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

• § 48.4216(b)-4 - Constructive sale price; affiliated corporations.

• § 48.4216(c)-1 - Computation of tax on leases and installment sales.

• § 48.4216(d)-1 - Sales of installment accounts.

• § 48.4216(e)-1 - Exclusion of local advertising charges from sale price.

• § 48.4216(e)-2 - Limitation on aggregate of exclusions and price readjustments.

• § 48.4216(e)-3 - No exclusion or readjustment for other advertising charges or reimbursements.

• § 48.4216(f)-1 - Value of used components excluded from price of certain trucks.

• § 48.4217-1 - Lease considered as sale.

• § 48.4217-2 - Limitation on amount of tax applicable to certain leases.

APPLICATION OF TAX IN CASE OF SALES BY OTHER THAN MANUFACTURER OR IMPORTER

• § 48.4219-1 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.