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Subpart K—Sporting Goods

§ 48.4161(a)-5 Tax-free sales.

26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States

For provisions relating to the tax-free sales of articles referred to in section 4161(a) see:

(a) Section 4221, relating to certain tax-free sales;

(b) Section 4222, relating to registration;

(c) Section 4223, pertaining to special rules relating to further manufacture; and

(d) Section 4225, relating to exemption of articles manufactured or produced by Indians;

and the regulations thereunder.

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▸Contents — 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes

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