U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 16, 2025

All TitlesTitle 26Chapter IPart 48Subpart M - Subpart M—Special Provisions Applicable to Manufacturers Taxes

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.
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