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Exemptions, Registration, Etc.
Law
CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Firearms
Manufacturers Excise Taxes - Firearms and Ammunition
Exemptions, Registration, Etc.
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Section
53.131
Tax-free sales; general rule.
Section
53.132
Tax-free sale of articles to be used for, or resold for, further manufacture.
Section
53.133
Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
Section
53.134
Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
Section
53.135
Tax-free sale of articles to State and local governments for their exclusive use.
Section
53.136
Tax-free sales of articles to nonprofit educational organizations.
Sections
53.137-53.139
§§ 53.137-53.139 [Reserved]
Section
53.140
Registration.
Section
53.141
Exceptions to the requirement for registration.
Section
53.142
Denial, revocation or suspension of registration.
Section
53.143
Special rules relating to further manufacture.