26 U.S.C. § 4218
Use by manufacturer or importer considered sale
# (a) General rule
If any person manufactures, produces, or imports an article (other than a tire taxable under section 4071) and uses it (otherwise than as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him), then he shall be liable for tax under this chapter in the same manner as if such article were sold by him. This subsection shall not apply in the case of gasoline used by any person, for nonfuel purposes, as a material in the manufacture or production of another article to be manufactured or produced by him. For the purpose of applying the first sentence of this subsection to coal taxable under section 4121, the words “(otherwise than as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him)” shall be disregarded.
# (b) Tires
If any person manufactures, produces, or imports a tire taxable under section 4071, and sells it on or in connection with the sale of any article, or uses it, then he shall be liable for tax under this chapter in the same manner as if such article were sold by him.
# (c) Computation of tax
Except as provided in section 4223(b), in any case in which a person is made liable for tax by the preceding provisions of this section, the tax (if based on the price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers, producers, or importers, thereof, as determined by the Secretary.
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Cited by 15
- 26 CFR § 48.0-2 — General definitions and attachment of tax.
- 26 CFR § 48.4064-1 — Gas guzzler tax.
- 26 CFR § 48.4071-4 — Original equipment tires on imported articles.
- 26 CFR § 48.4121-1 — Imposition and rate of tax on coal.
- 26 CFR § 48.4161(a)-4 — Use considered sale.
- 26 CFR § 48.4161(b)-3 — Use considered sale.
- 26 CFR § 48.4191-1 — Imposition and rate of tax.
- 26 CFR § 48.4218-1 — Tax on use by manufacturer, producer, or importer.
- 26 CFR § 48.4218-2 — Business or personal use of articles.
- 26 CFR § 48.4218-4 — Use in further manufacture.
- 26 CFR § 48.4218-5 — Computation of tax.
- 26 CFR § 48.4223-1 — Special rules relating to further manufacture.
Nearby sections (25 sections)
- 4105 · Two-party exchanges
- 4121 · Imposition of tax
- 4131 · Imposition of tax
- 4132 · Definitions and special rules
- 4161 · Imposition of tax
- 4162 · Definitions; treatment of certain resales
- 4171 · Repealed. Pub. L. 89–44, title II, § 205(b), June 21, 1965, 79…
- 4181 · Imposition of tax
- 4182 · Exemptions
- 4191 · Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20,…
- 4216 · Definition of price
- 4217 · Leases
- 4218 · Use by manufacturer or importer considered sale
- 4219 · Application of tax in case of sales by other than manufacturer…
- 4220 · Repealed. Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72…
- 4221 · Certain tax-free sales
- 4222 · Registration
- 4223 · Special rules relating to further manufacture
- 4224 · Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79…
- 4225 · Exemption of articles manufactured or produced by Indians
- 4226 · Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976,…
- 4227 · Cross reference
- 4231 · Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79…
- 4241 · Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79…
- 4251 · Imposition of tax