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Special Provisions Applicable to Manufacturers Taxes | Midpage
Collections
Code of Federal Regulations
Title 27
Chapter I
Subchapter C
Part 53
Subpart J
Special Provisions Applicable to Manufacturers Taxes
53.91
Charges to be included in sale price.
53.92
Exclusions from sale price.
53.93
Other items relating to tax on sale price.
53.94
Constructive sale price; scope and application.
53.95
Constructive sale price; basic rules.
53.96
Constructive sale price; special rule for arm's-length sales.
53.97
Constructive sale price; affiliated corporations.
53.98
Computation of tax on leases and installment sales.
53.99
Sales of installment accounts.
53.100
Exclusion of local advertising charges from sale price.
53.101
Limitation on aggregate of exclusions and price readjustments.
53.102
No exclusion or readjustment for other advertising charges or reimbursements.
53.103
Lease considered as sale.
53.104
Limitation on amount of tax applicable to certain leases.
ECFR2d1b8149585ffd4
Use by Manufacturer or Importer Considered Sale
ECFR0716f4ac9587307
Application of Tax in Case of Sales by Other Than Manufacturer or Importer