§4073 — Exemptions
Statute Text — 26 U.S.C. §4073
The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §48.4073-1 Exemption of tires of certain sizes
- Treas. Reg. §Treas. Reg. §48.4073-2 Exemption of tires with internal wire fastening
- Treas. Reg. §Treas. Reg. §48.4073-3 Exemption of tread rubber used for recapping nonhighway tires
- Treas. Reg. §Treas. Reg. §48.4073-3(a) Sold direct by manufacturer for nontaxable use.
- Treas. Reg. §Treas. Reg. §48.4073-3(b) Sales for resale for nontaxable use.
- Treas. Reg. §Treas. Reg. §48.4073-3(c) Evidence required to establish exemption.
- Treas. Reg. §Treas. Reg. §48.4073-3(d) Acceptable form of exemption certificate.
- Treas. Reg. §Treas. Reg. §48.4073-3(e) Exemption certificate not obtained prior to filing of manufacturer's excise tax return.
- Treas. Reg. §Treas. Reg. §48.4073-4 Other tax-free sales
- Treas. Reg. §Treas. Reg. §48.4073-4(a) Cross references.
0 Citing Cases
No citing cases found in the corpus.