CFR›Title 26›Chapter I›Part 48›Subpart M›Subject Group Application of Tax in Case of Sales by Other Than Manufacturer or Importer ContainsSection 48.4219-1CorpusDaily eCFRDisplayed edition2026-06-12Last updated2026-06-12 Sections 48.4219-1 § 48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer. Previous 48.4217-2 § 48.4217-2 Limitation on amount of tax applicable to certain leases. Next Use by Manufacturer or Importer Considered Sale Use by Manufacturer or Importer Considered Sale