Code of Federal Regulations > Title 27 > Chapter I > Part 53 > Subpart K - Subpart K—Exemptions, Registration, Etc.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 30, 2025

§ 53.131 - Tax-free sales; general rule.

§ 53.132 - Tax-free sale of articles to be used for, or resold for, further manufacture.

§ 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.

§ 53.134 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.

§ 53.135 - Tax-free sale of articles to State and local governments for their exclusive use.

§ 53.136 - Tax-free sales of articles to nonprofit educational organizations.

§§ 53.137-53.139 - §[Reserved]

§ 53.140 - Registration.

§ 53.141 - Exceptions to the requirement for registration.

§ 53.142 - Denial, revocation or suspension of registration.

§ 53.143 - Special rules relating to further manufacture.