Subpart M—Special Provisions Applicable to Manufacturers Taxes

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 48
8. ›
9. Subpart M

Contents

• 48.4216(a)-1
  § 48.4216(a)-1 Charges to be included in sale price.
• 48.4216(a)-2
  § 48.4216(a)-2 Exclusions from sale price.
• 48.4216(a)-3
  § 48.4216(a)-3 Other items relating to tax on sale price.
• 48.4216(b)-1
  § 48.4216(b)-1 Constructive sale price; scope and application.
• 48.4216(b)-2
  § 48.4216(b)-2 Constructive sale price; basic rules.
• 48.4216(b)-3
  § 48.4216(b)-3 Constructive sale price; special rule for arm's-length sales.
• 48.4216(b)-4
  § 48.4216(b)-4 Constructive sale price; affiliated corporations.
• 48.4216(c)-1
  § 48.4216(c)-1 Computation of tax on leases and installment sales.
• 48.4216(d)-1
  § 48.4216(d)-1 Sales of installment accounts.
• 48.4216(e)-1
  § 48.4216(e)-1 Exclusion of local advertising charges from sale price.
• 48.4216(e)-2
  § 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
• 48.4216(e)-3
  § 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
• 48.4216(f)-1
  § 48.4216(f)-1 Value of used components excluded from price of certain trucks.
• 48.4217-1
  § 48.4217-1 Lease considered as sale.
• 48.4217-2
  § 48.4217-2 Limitation on amount of tax applicable to certain leases.
• Application of Tax in Case of Sales by Other Than Manufacturer or Importer
  Application of Tax in Case of Sales by Other Than Manufacturer or Importer Section 48.4219-1
• Use by Manufacturer or Importer Considered Sale
  Use by Manufacturer or Importer Considered Sale Sections 48.4218-1–48.4218-5