U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 27Chapter IPart 53Subpart 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.
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