26 U.S.C. § 4219
Application of tax in case of sales by other than manufacturer or importer
In case any person acquires from the manufacturer, producer, or importer of an article, by operation of law or as a result of any transaction not taxable under this chapter, the right to sell such article, the sale of such article by such person shall be taxable under this chapter as if made by the manufacturer, producer, or importer, and such person shall be liable for the tax.
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Nearby sections (25 sections)
- 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- 4171 · Repealed.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- 4191 · Repealed.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- 4220 · Repealed.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- 4224 · Repealed.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- 4226 · Repealed.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- 4231 · Repealed.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- 4241 · Repealed.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
- 4252 · Definitions