Special Provisions Applicable to Manufacturers Taxes

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Firearms
  6. Manufacturers Excise Taxes - Firearms and Ammunition
  7. Special Provisions Applicable to Manufacturers Taxes

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Section
53.91

Charges to be included in sale price.

Section
53.92

Exclusions from sale price.

Section
53.93

Other items relating to tax on sale price.

Section
53.94

Constructive sale price; scope and application.

Section
53.95

Constructive sale price; basic rules.

Section
53.96

Constructive sale price; special rule for arm's-length sales.

Subject_group

Use by Manufacturer or Importer Considered Sale

Subject_group

Application of Tax in Case of Sales by Other Than Manufacturer or Importer

Section
53.97

Constructive sale price; affiliated corporations.

Section
53.98

Computation of tax on leases and installment sales.

Section
53.99

Sales of installment accounts.

Section
53.100

Exclusion of local advertising charges from sale price.

Section
53.101

Limitation on aggregate of exclusions and price readjustments.

Section
53.102

No exclusion or readjustment for other advertising charges or reimbursements.

Section
53.103

Lease considered as sale.

Section
53.104

Limitation on amount of tax applicable to certain leases.