§4218 — Use by manufacturer or importer considered sale
Statute Text — 26 U.S.C. §4218
If any person manufactures, produces, or imports an article (other than a tire taxable under section 4071) and uses it (otherwise than as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him), then he shall be liable for tax under this chapter in the same manner as if such article were sold by him. This subsection shall not apply in the case of gasoline used by any person, for nonfuel purposes, as a material in the manufacture or production of another article to be manufactured or produced by him. For the purpose of applying the first sentence of this subsection to coal taxable under section 4121, the words “(otherwise than as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him)” shall be disregarded.
If any person manufactures, produces, or imports a tire taxable under section 4071, and sells it on or in connection with the sale of any article, or uses it, then he shall be liable for tax under this chapter in the same manner as if such article were sold by him.
Except as provided in section 4223(b), in any case in which a person is made liable for tax by the preceding provisions of this section, the tax (if based on the price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers, producers, or importers, thereof, as determined by the Secretary.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §48.4218-1 Tax on use by manufacturer, producer, or importer
- Treas. Reg. §Treas. Reg. §48.4218-1(a) Household type electric or gas clothes drier incorporated in a combination washer-drier.
- Treas. Reg. §Treas. Reg. §48.4218-1(b) Household type electric, gas, or oil cooking range combined either with a range using other means of heating or with a nontaxable space heater.
- Treas. Reg. §Treas. Reg. §48.4218-1(c) Tires, inner tubes, and automobile radio or television receiving sets.
- Treas. Reg. §Treas. Reg. §48.4218-1(d) Automobile parts or accessories, radio or television components, and camera lenses—(1) Application of tax.
- Treas. Reg. §Treas. Reg. §48.4218-1(e) Bicycle tires and inner tubes—(1) Application of tax.
- Treas. Reg. §Treas. Reg. §48.4218-1(f) Use after lease.
- Treas. Reg. §Treas. Reg. §48.4218-1(g) Time of application of tax.
- Treas. Reg. §Treas. Reg. §48.4218-1(h) Exemptions because of other statutory provisions.
- Treas. Reg. §Treas. Reg. §48.4218-2 Business or personal use of articles
- Treas. Reg. §Treas. Reg. §48.4218-2(a) Business use.
- Treas. Reg. §Treas. Reg. §48.4218-2(b) Personal use.
- Treas. Reg. §Treas. Reg. §48.4218-3 Events subsequent to taxable use of article
- Treas. Reg. §Treas. Reg. §48.4218-4 Use in further manufacture
- Treas. Reg. §Treas. Reg. §48.4218-5 Computation of tax
- Treas. Reg. §Treas. Reg. §48.4218-5(a) Tax based on price.
- Treas. Reg. §Treas. Reg. §48.4218-5(b) Articles regularly sold by manufacturer.
- Treas. Reg. §Treas. Reg. §48.4218-5(c) Articles governed by section 4218(a) used in manufacture of nontaxable combination articles.
- Treas. Reg. §Treas. Reg. §48.4218-5(d) Tax based on weight or volume.
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