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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 48
Subpart N - 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.
authority:
26 U.S.C. 7805
,
unless
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