Treasury Regulations (26 C.F.R.)
26 CFR § 48.4218-3
Events subsequent to taxable use of article.
Official textecfr.govlast amended
Liability for tax incurred on the use of an article is not extinguished or reduced because of any subsequent sale or lease of the article even if such sale or lease would have been exempt if the article had been so sold or leased prior to use. If a manufacturer, producer, or importer of an article incurs liability for tax on his use thereof, and thereafter sells or leases the article in a transaction which otherwise would be subject to tax, liability for tax is not incurred on such sale or lease.
[T.D. 6687, 28 FR 11781, Nov. 5, 1963]
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In this part (40 sections)
- 48.4161(b)-5 · (b)-5 Effective date.
- 48.4191-1 · Imposition and rate of tax.
- 48.4191-2 · Taxable medical device.
- 48.4216(a)-1 · (a)-1 Charges to be included in sale price.
- 48.4216(a)-2 · (a)-2 Exclusions from sale price.
- 48.4216(a)-3 · (a)-3 Other items relating to tax on sale price.
- 48.4216(b)-1 · (b)-1 Constructive sale price; scope and application.
- 48.4216(b)-2 · (b)-2 Constructive sale price; basic rules.
- 48.4216(b)-3 · (b)-3 Constructive sale price; special rule for…
- 48.4216(b)-4 · (b)-4 Constructive sale price; affiliated corporations.
- 48.4216(c)-1 · (c)-1 Computation of tax on leases and installment sales.
- 48.4216(d)-1 · (d)-1 Sales of installment accounts.
- 48.4216(e)-1 · (e)-1 Exclusion of local advertising charges from sale…
- 48.4216(e)-2 · (e)-2 Limitation on aggregate of exclusions and price…
- 48.4216(e)-3 · (e)-3 No exclusion or readjustment for other advertising…
- 48.4216(f)-1 · (f)-1 Value of used components excluded from price of…
- 48.4217-1 · Lease considered as sale.
- 48.4217-2 · Limitation on amount of tax applicable to certain leases.
- 48.4218-1 · Tax on use by manufacturer, producer, or importer.
- 48.4218-2 · Business or personal use of articles.
- 48.4218-3 · Events subsequent to taxable use of article.
- 48.4218-4 · Use in further manufacture.
- 48.4218-5 · Computation of tax.
- 48.4219-1 · Sales of taxable articles by a person other than the…
- 48.4221-1 · Tax-free sales; general rule.
- 48.4221-2 · Tax-free sale of articles to be used for, or resold for,…
- 48.4221-3 · Tax-free sale of articles for export, or for resale by the…
- 48.4221-4 · Tax-free sale of articles for use by the purchaser as…
- 48.4221-5 · Tax-free sale of articles to State and local governments…
- 48.4221-6 · Tax-free sales of articles to nonprofit educational…
- 48.4221-7 · Tax-free sales of tires and tubes.
- 48.4221-8 · Tax-free sales of tires, tubes, and tread rubber used on…
- 48.4222(a)-1 · (a)-1 Registration.
- 48.4222(b)-1 · (b)-1 Exceptions to the requirement for registration.
- 48.4222(c)-1 · (c)-1 Revocation or suspension of registration.
- 48.4222(d)-1 · (d)-1 Registration in the case of certain other…
- 48.4223-1 · Special rules relating to further manufacture.
- 48.4225-1 · Exemption of articles manufactured or produced by Indians.
- 48.6412-1 · Floor stocks credit or refund.
- 48.6412-2 · Definitions for purposes of floor stocks credit or refund.