Exemption of articles manufactured or produced by Indians

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Miscellaneous Excise Taxes
  5. MANUFACTURERS EXCISE TAXES
  6. Exemptions, Registration, Etc.
  7. Exemption of articles manufactured or produced by Indians

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§4225. Exemption of articles manufactured or produced by Indians

No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.

(Added Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1286 .)

Prior Provisions

A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496 , related to exemption for exports, prior to repeal by Pub. L. 85–859, §119(a). See section 4221 of this title.

Admission of Alaska as State

Admission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of Pub. L. 85–508, July 7, 1958, 72 Stat. 339 , set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.


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