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Regulations last checked for updates: Jan 18, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 10, 2025
All Titles
Title 27
Chapter I
Part 53
Subpart J - Subpart J—Special Provisions Applicable to Manufacturers Taxes
USE BY MANUFACTURER OR IMPORTER CONSIDERED SALE
§ 53.111 - Tax on use by manufacturer, producer, or importer.
§ 53.112 - Business or personal use of articles.
§ 53.113 - Events subsequent to taxable use of article.
§ 53.114 - Use in further manufacture.
§ 53.115 - Computation of tax.
§ 53.91 - Charges to be included in sale price.
§ 53.92 - Exclusions from sale price.
§ 53.93 - Other items relating to tax on sale price.
§ 53.94 - Constructive sale price; scope and application.
§ 53.95 - Constructive sale price; basic rules.
§ 53.96 - Constructive sale price; special rule for arm's-length sales.
§ 53.97 - Constructive sale price; affiliated corporations.
§ 53.98 - Computation of tax on leases and installment sales.
§ 53.99 - Sales of installment accounts.
§ 53.100 - Exclusion of local advertising charges from sale price.
§ 53.101 - Limitation on aggregate of exclusions and price readjustments.
§ 53.102 - No exclusion or readjustment for other advertising charges or reimbursements.
§ 53.103 - Lease considered as sale.
§ 53.104 - Limitation on amount of tax applicable to certain leases.
APPLICATION OF TAX IN CASE OF SALES BY OTHER THAN MANUFACTURER OR IMPORTER
§ 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.
authority:
26 U.S.C. 4181
,
4182
,
4216
,
4221
,
4225
,
6001
,
6011
,
6020
,
6021
,
6061
,
6071
,
6081
,
6091
,
6101
,
6109
,
6151
,
6155
,
6161
,
6301
,
6311
,
6402
,
6404
,
6416
,
7502
,
7805
source:
T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.
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