1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 53
  5. subpart G
  6. § 53.63

View all text of Subpart G [§ 53.61 - § 53.63]

§ 53.63 - Other tax-free sales.

For provisions relating to tax-free sales of firearms and ammunition see:

(a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”.

(b) Section 4223 and 27 CFR 53.132, “Tax-free sale of articles to be used for, or resold for, further manufacture”.

(c) Section 4222 and 27 CFR 53.140, “Registration”.

AUTHORITY: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805.

SOURCE: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.

CITE AS: 27 CFR 53.63