Code of Federal Regulations · Section
§ 53.63 — Other Tax-free Sales
27 C.F.R. § 53.63
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For provisions relating to tax-free sales of firearms and ammunition see:
(a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”.
(b) Section 4223 and 27 CFR 53.132, “Tax-free sale of articles to be used for, or resold for, further manufacture”.
(c) Section 4222 and 27 CFR 53.140, “Registration”.
Authorizing Statute
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Imposition of tax26 U.S.C. § 4181