CFR›Title 27›Chapter I›Part 53›Subpart J›Subject Group Application of Tax in Case of Sales by Other Than Manufacturer or Importer ContainsSection 53.121CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 53.121 § 53.121 Sales of taxable articles by a person other than the manufacturer, producer, or importer. Previous 53.104 § 53.104 Limitation on amount of tax applicable to certain leases. Next Use by Manufacturer or Importer Considered Sale Use by Manufacturer or Importer Considered Sale