Subpart J—Special Provisions Applicable to Manufacturers Taxes

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter I
6. ›
7. Part 53
8. ›
9. Subpart J

Contents

• 53.91
  § 53.91 Charges to be included in sale price.
• 53.92
  § 53.92 Exclusions from sale price.
• 53.93
  § 53.93 Other items relating to tax on sale price.
• 53.94
  § 53.94 Constructive sale price; scope and application.
• 53.95
  § 53.95 Constructive sale price; basic rules.
• 53.96
  § 53.96 Constructive sale price; special rule for arm's-length sales.
• 53.97
  § 53.97 Constructive sale price; affiliated corporations.
• 53.98
  § 53.98 Computation of tax on leases and installment sales.
• 53.99
  § 53.99 Sales of installment accounts.
• 53.100
  § 53.100 Exclusion of local advertising charges from sale price.
• 53.101
  § 53.101 Limitation on aggregate of exclusions and price readjustments.
• 53.102
  § 53.102 No exclusion or readjustment for other advertising charges or reimbursements.
• 53.103
  § 53.103 Lease considered as sale.
• 53.104
  § 53.104 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 53.121
• Use by Manufacturer or Importer Considered Sale
  Use by Manufacturer or Importer Considered Sale Sections 53.111–53.115